This bill directs U.S. Customs and Border Protection to refund tariffs that were paid on steel and aluminum products that should have been excluded from duties during the COVID-19 pandemic. The legislation affects companies and importers who brought in covered steel and aluminum products in 2020 or 2021 that were later approved for retroactive tariff exclusions by the Department of Commerce but were not refunded at the time. To receive these refunds, businesses must file requests with customs within 180 days of the bill's enactment, providing documentation to prove their products qualify for the exclusions. The government will then process the refunds within 90 days, without charging interest on the amounts owed. The bill does not include any specific funding authorization since it simply directs the return of duties that were already collected.