May 12 (Reuters) - The U.S. customs agency has processed

refunds including interest worth $35.46 billion as of May 11 for

tariffs imposed by President Donald Trump last year that were

deemed illegal, according to a Tuesday court filing.

* As of 7 a.m. ET on May 11, the U.S. Customs and Border

Protection had received 126,237 applications for refunds

covering an undisclosed number of shipments or entries,

according to the court filing.

* The agency said it had validated 86,874 of those

applications covering 15.1 million entries which were eligible

for refunds. Of that total, 8.3 million shipments have been

finalized and the expected refund with interest had been

calculated, totalling $35.46 billion, according to a declaration

from Brandon Lord, a CBP official, that was filed with the U.S.

Court of International Trade in New York.

* The tariff refund report comes as major importers from

carmakers to sportswear company Under Armour ( UAA ) have said

they expect a profit boost from tariff reimbursements.

* Up to $166 billion of CBP collections from Trump's tariffs

imposed under the International Emergency Economic Powers Act or

IEEPA are subject to CBP refunds. The Supreme Court ruled in

February that Trump overstepped his authority in using the 1977

sanctions law to impose tariffs.

* After the Supreme Court ruling, Trump imposed a temporary

global 10% tariff. Those levies were deemed illegal by the trade

court last week, although the ruling was narrowly applied to two

small businesses and the state of Washington, which were the

plaintiffs in the legal challenge. The Trump administration has

appealed that ruling.