What is US' 4-step plan for refunding ₹15 lakh crore in tariffs?

The US government is developing an online portal, Consolidated Administration and Processing of Entries (CAPE), to return about $166 billion (over ₹15 lakh crore) in tariffs after Supreme Court's ruling in reciprocal tariffs case. Importers will submit refund claims via CAPE before mass processing begins. Government analysts will then review the findings before issuing refunds in the final stage.