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...