Ben Johnston

The Supreme Court ruled in February that the Federal Government had illegally collected tariffs from importers in the United States using the International Emergency Economic Powers Act (IEEPA). As a result of this ruling, U.S. Customs and Boarder Protection (CBP) launched a portal called CAPE (Consolidated Administration and Processing of Entries) to handle the processing of refund applications from those parties that paid the tariffs originally. This means that the Importer of Record (IOR), and only the IOR, can apply through CAPE for a refund.

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The Supreme Court ruled in February that the Federal Government had illegally collected tariffs from importers in the United States using the International Emergency Economic Powers Act (IEEPA). As a result of this ruling, U.S. Customs and Boarder Protection (CBP) launched a portal called CAPE (Consolidated Administration and Processing of Entries) on April 19, 2026 to handle the processing of refund applications from those parties that paid the tariffs originally. This means that the Importer of Record (IOR), and only the IOR, can apply through CAPE for a refund. Eligible IOR must have an established ACE Portal account to apply for a refund. Once the application has been received and accepted, applicants can expect refunds within 60 to 90 days. These refunds will include interest accrued on refunded payments.

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Azure SQL Managed Instance (MI) sits in a useful middle ground. It has most of the functionality of a full on-premises SQL Server, with Microsoft handling the engine, backups, OS, and hardware. Plus, it supports cross-database queries and SQL Agent jobs, with fewer limits than Azure SQL Database – making it popular for migrating transactional workloads.

Azure SQL Managed Instance is largely maintained by Microsoft, which means a lot of server- and database-level configuration options you’re used to on-premises either behave differently, or aren’t available at all. Hardware settings, local file access, high-availability options, and certain auditing controls are configured by Azure, or disabled outright – and the official documentation doesn’t always match what actually works.

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