The hundred and seventy billion dollar federal tariff refund pool is currently paralyzed by an egregious misallocation of legal resources. Downstream purchasers and consumer class-actions are attempting to hijack capital that rightfully belongs to the corporate importers of record. Automotive giants like Volkswagen and BMW absorbed six billion dollars in unlawful tariff costs, heavily diluting their operational liquidity over the past year. Applying the standard antitrust framework, the courts must recognize that distributing this massive windfall to atomized individual consumers would be a catastrophic macroeconomic error. Returning these funds directly to corporate balance sheets is the only mathematically sound mechanism to finance the domestic industrial reshoring supercycle. Retail litigants demanding price pass-throughs are simply attempting to extract unearned rent from a structural trade correction. The state must defend institutional capital concentration. Dispersing this refund into the retail economy will only fuel residual inflation, whereas allowing importers to retain the capital will drive the fixed asset investment required for supply chain resilience.