This court filing document appears to have been posted on Scribd to serve as a reference for an article by Nicole Carpenter on Aftermath which provides context for Nintendo's case:
Can someone ELI5 how this would work? Is it possible to accurately calculate the amount, with the tariff percentages changing on a weekly basis? If companies do get refunds, do they just keep it? After all, it was the end user who paid/pays, isn’t it?
Also, do/will these companies drop prices if/when tariffs are reversed?
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by barbazoo
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I'm assuming the importer which paid the tariff would be the one trying to get the money back, is that the case here for Nintendo are they the importer here?