CBP's declaration (which the article links to) has more details. They're arguing that they can't currently issue refunds, and they can't even currently stop IEEPA duties from being charged on future liquidations, because of software limitations.

They say they're going to comply with the order, but they want 45 days to develop the required software changes and processes.

https://storage.courtlistener.com/recap/gov.uscourts.cit.193...

Of course it's worth noting that CBP repeatedly argued in its previous court filings that there was no need for an injunction to halt the tariffs while they were being litigated, because if the tariffs were found to be unlawful, it could easily refund them.

For instance:

> In other words, plaintiffs’ asserted irreparable harm is the purported inability to obtain a refund after a final and unappealable decision because of liquidation. But that asserted harm is nonexistent here because defendants have made very clear—both in this case and in related cases—that they will not object to the Court ordering reliquidation of plaintiffs’ entries subject to the challenged IEEPA duties if such duties are found to be unlawful. Because defendants’ representations make clear that liquidation will not interfere with the availability of refunds after a final decision, plaintiffs cannot be irreparably harmed by liquidation.

https://storage.courtlistener.com/recap/gov.uscourts.cit.172...