In a defeat for the Trump administration, a federal judge in New York ruled Wednesday that companies that paid tariffs struck down last month by Supreme Court are due refunds. Judge Richard Eaton of the US Court of International Trade wrote that "all importers of record'' were "entitled to benefit'' from the Supreme Court ruling that struck down sweeping double-digit import taxes President Donald Trump imposed last year under the 1977 International Emergency Economic Powers Act (IEEPA). The Supreme Court found those tariffs to be unconstitutional under the emergency powers law, including the sweeping "reciprocal" tariffs he levied on nearly every other country. The majority ruled that the president could not unilaterally set and change tariffs because taxation power clearly belongs to Congress. In his ruling, Eaton wrote that he alone "will hear cases pertaining to the refund of IEEPA duties.'' The ruling offers some clarity about the tariff refund process, something the Supreme Cou