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#PremiumCigars #CigarIndustry #TobaccoRegulation #ExciseTax #EURegulation To view or add a comment, sign in CIT Instructs CAPE Refunds of Liquidated Entries and Pharma 232 Tariffs Likely Postponed IEEPA Refunds: Yesterday in Atmus Filtration, the Court of International Trade issued a clarifying Order, attached, with respect to the application of refunds on IEEPA entries, specifically, the Order states that [a]ny liquidated entries for which liquidation is final shall be reliquidated without regard to IEEPA duties. We take this to mean that importers will be able to file for liquidated entries in the upcoming CAPE process and may receive refunds on those entries, even if they have gone past the 180-day protest window