Ford states there are "Congressional efforts underway... to require refunds to those businesses who paid those taxes" following the Supreme Court ruling striking down the tariffs. Retailers and consumer goods companies are the primary payers of import tariffs. If these tariffs are ruled unlawful and refunds are processed, these companies will receive a massive, non-recurring cash injection (refunds) and enjoy structural margin expansion (removal of future tariff costs). LONG major importers and retail indices. Congress may fail to pass the specific refund mechanism, or the refund process may be drawn out in litigation.