Drawback claims (assuming this is the correct thing to use) are quite difficult to do. Requires a customs broker. You used to be able to file them manually as a normal person but they ended that when the first 25% tariffs on China went into play. You need to be a customs broker to get access to the software you need to file the claim...

I spent a bit of time attempting to find a broker [1] to handle this for our project (since we had a large amount of eligible refunds due to importing then sending out of country after QA) but in the long run gave up...which is what they hope for.

Keeping an eye on all this to see how it plays out.

[1] Not only did I look for a broker but I debated becoming one myself due to this.

You assume that the executive branch would willingly follow the court decision. I think it's naive (doubly so for the current administration) and it's more likely that the tariffs will be re-introduced under a different sauce and that refund requests will not be processed using some flimsy excuses.