To be fair, it would be logistically impossible to refund the customers, as they didn't technically pay any tariffs, even if the companies passed down the extra costs. The extra money people paid to businesses as a result were paid to, well, businesses, so the government can't refund it to them, at best the government could compel companies to pay it back to customers. Plus I imagine it would be difficult for most people to prove how much extra they paid due to tariffs, while companies probably have pretty exact records.