> because if the tariffs were found to be unlawful, it could easily refund them.
I think it's worth emphasizing that the US government argued not only that it could issue refunds, but that it would issue refunds and that it would not oppose an order to do so. In addition to the quote from the US government's opposition to a motion for preliminary injunction, there are these quotes mentioned in the opinion for the linked order [0]:
> [E]ven if future entries are liquidated, defendants do not intend to oppose the [c]ourt’s authority to order reliquidation.... Such reliquidation would result in a refund of all duties determined to be unlawfully assessed, with interest.
> Defendants “will not oppose the [c]ourt’s authority to order reliquidation of entries of merchandise subject to the challenged IEEPA duties and that they will refund any IEEPA duties found to have been unlawfully collected, after a final and unappealable decision has been issued finding the duties to have been unlawfully collected and ordering defendants to refund the duties.”
> “If tariffs imposed on plaintiffs during these appeals are ultimately held unlawful, then the government will issue refunds to plaintiffs, including any post-judgment interest that accrues.”
> For any plaintiff who is an importer, even if a stay is entered and defendants do not prevail on appeal, plaintiffs will assuredly receive payment on their refund with interest. ‘[T]here is virtually no risk’ to any importer that they ‘would not be made whole’ should they prevail on appeal. The most ‘harm’ that could incur would be a delay in collecting on deposits. This harm is, by definition, not irreparable. Plaintiffs will not lose their entitlement to a refund, plus interest, if the preliminary injunction is stayed, and they are guaranteed payment by defendants should the [c]ourt’s decision be upheld. And defendants do not oppose the reliquidation of any entries of goods subject to IEEPA duties paid by plaintiffs that are ultimately found to be unlawful after appeal.
> To the extent that any future entries are liquidated, the [c]ourt may order reliquidation of entries subject to the challenged de minimis exemption if the duties paid by Axle are, in a final and unappealable decision, found to have been unlawfully collected. Such reliquidation would result in a refund of all duties determined to be unlawfully assessed, with interest.
[0]: https://www.cit.uscourts.gov/sites/cit/files/25-154.pdf