Exemption and refunds for small business concerns from duties under balance-of-payments authority

(a) Exemption A covered duty shall not apply with respect to goods imported by or for the use of a small business concern. (b) Refunds Not later than 90 days after the date of the enactment of this Act, the President shall refund the amount of any covered duties paid on goods imported by or for the use of a small business concern.