My Tariff bill year over year as a US Manufacturer has gone up to $300K from $20K.

and who do we think should get any refund.”

A US Manufacturer has been paying the tariffs on parts and components that we then transform into our product and deliver domestic and globally (export).

We've purchased $5K in castings and then paid $10K in Tariffs (multiple lines) on an item that a year ago was only 25%.

It's very simple - I have an ACH Refund account that is tied to my customs bond.
The 7501's and Goods Receipts.
I submit a Post Summary Correction for all of the tariffs we have paid OVER that 25% (legal because they were part of the 301 Investigation aka China Tariffs) and they give me my money back.

We are a FIFO accounting and inventory company - so price relief for our distributors and direct purchasers (railway) will come VERY quickly.

In turn, the cost of the building build, the rail ticket, the airplane and electronics with our motherboards in them come down.

It's not complex. It's just complex if you aren't a Trade Compliance Officer or Certified Specialist.

Are people who didn't pay the tax.

Companies do (and they get that money from their customers)
Second, records are kept of where the money came into the govt. from. Meticulous records.
Third, get an education about things you are judging.

The other countries don't receive the tariffs back - US Importers of Record do.

How freaking stupid are people?

She asked what the reimbursement process would be.

Played it twice to make sure. I haven’t listened to the entire hearing though so guess she may have said that some other part of the hearing?

That’s a legitimate question, and more evidence trump is about to get his tariffs stuffed down his throat.

ACB couldn't even answer the question of what are the five freedoms specified in the First Amendment...

What happens if the Supreme Court rules that the tariffs are illegal? If that's the case, will that mean that lawsuits will follow to reclaim money?

Gawd, between Trump and the Righty 6 on the Supreme Court, this expedition into a conservative wet dream is going to be disastrous.