Thank you for your misdirection by not addressing what I wrote and you quoted, nor provided documentation supportive of your conclusions.
If a tax is paid under a "wrong" statute not requiring a tax paid, but the amount of tax paid is legally owed under a different statute, no refund is owed. See:
Lewis v. Reynolds (1932), and
Donnelley Corporation v United States (2011) in which the court notes:
“No one is entitled a refund who has not actually overpaid his taxes. This axiomatic observation, made first by the Supreme Court in Lewis and recognized by this circuit in Estate of Michael, defeats this taxpayer's claim. Here, Donnelley has not overpaid its taxes, and we will not allow it to reap where it has not sown. We accordingly affirm the judgment of the district court.”
The bottom line is, if you legally owe $500 under Statute B but paid it under Statute A, you cannot get a refund because you have not actually overpaid your total tax liability owed.
Keep in mind the S.C. noted Section 232 of the Trade Expansion Act of 1962, and Section 301 of the Trade Act of 1974, contain the delegation and procedural constraints necessary to allow for Trump's tariffs.
As I previously stated, and correctly so, if Trump's tariffs are constitutional under the above Acts cited by the S.C., then Trump's tariffs are lawful,
intra vires, (within the government’s power) and the petitioners to sustain a claim, would have to prove they are not lawful,
that is, if the Trump Administration appeals Judge Richard Eaton's ruling on such grounds (the tariffs are lawful, intra vires).
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