What specific legal act allowed Trump to impose duties later struck down?

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The International Emergency Economic Powers Act Allowed Trump to Impose Duties Later Struck Down

The Trump administration refunded approximately US$100 billion in tariffs after the Supreme Court ruled against the legality of duties imposed under the International Emergency Economic Powers Act (IEEPA). This act was the specific legal mechanism used by the administration to implement sweeping tariffs on various trading partners. The refunds were issued to importers who had paid these duties.
Authority Under the IEEPA

The IEEPA provided the basis for the Trump administration to impose significant tariffs. This authority was invoked to levy duties on goods from numerous trading partners. The administration collected a substantial amount, reportedly around US$166 billion, through tariffs enacted under this act.
Supreme Court Ruling on Exceeded Authority

In February of the current year, the Supreme Court determined that the President had overstepped his authority by utilising the IEEPA in this manner. This judicial decision invalidated a significant portion of the duties previously imposed, leading to the subsequent refund process. The ruling represented a notable setback for the President's discretionary use of tariffs as a policy tool.
Refund Process and Amounts

Following the Supreme Court's decision, the process of refunding the collected tariffs commenced. Court filings indicated that as of July 31, roughly US$128.68 billion in potential and certified refunds were being processed. Approximately US$100 billion of this total had already been refunded and forwarded to the Treasury Department for disbursement to the affected importers.

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What specific legal act allowed Trump to impose duties later struck down?

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