This bill allows U.S. Customs and Border Protection to refund tariffs paid on steel and aluminum products that were retroactively approved for duty exclusions during 2020 and 2021. Companies that imported these covered steel and aluminum products and paid the additional duties can request a refund by filing with Customs within 180 days of the bill's enactment, provided they supply sufficient information to identify the shipment and verify the product qualifies. The government must process refunds without interest within 90 days of approving each request. The bill essentially corrects a timing issue where certain importers paid duties on products that later received retroactive exclusion approvals, ensuring they receive refunds they were technically owed. No specific funding amount is mentioned in the legislation, as it simply directs the government to return duties that were incorrectly collected.