It definitely sucks but I doubt there is any reasonable equitable way to refund individual taxpayers. If they did try to do that, it would probably look like a class action lawsuit where everyone ends up getting 37 cents. While I don't doubt that a significant portion of these tariffs were passed along to customers in the form of higher prices, how would you begin to determine how much? Some companies no doubt absorbed at least some of this in other ways either directly or through cost cutting measures including layoffs, etc. This really isn't the fault of the corporations either. When they have a sudden increase in costs, they have to mitigate somehow and that's usually going to include higher prices.