They have started the mass paybacks since the first tariffs were declared illegal. Which BTW is why the earnings for companies were all higher and the markets boomed up, they were all including the tariff refunds in their revenue and earnings, Apple had a HUGE refund.
Here's the problem, American taxpayers paid the actual tariffs in higher costs in most cases NOT the companies. The Trump admin is refunding it to the companies, NOT the consumers. And they are also refusing to disclose exactly where the money is coming from. Bessent had said before it would come from the giant pool of money they brought in from tariffs but there's no proof that's actually the case, in fact it's entirely possible it's coming from taxpayers.