dang. I thought I was being smart for a change but you are right. I found an article about a firm associated with the USA secretary of commerce somehow doing not doing it.

How Trump's Tariff Policy Created Wall Street’s Next Big Trade

"Last year, reporting in Wired revealed that Cantor Fitzgerald, the Wall Street investment bank, was buying up the rights to potential tariff refunds from companies at steep discounts, often for around 20–30 cents on the dollar. It’s a type of litigation finance in which sellers get quick liquidity and certainty, and the buyer, Cantor Fitzgerald in this case, assumes the legal risk:"

That's an interesting business model.

Edit: 

"Brandon and Kyle, his [Howard Lutnick] two eldest sons, now run Cantor Fitzgerald following their father’s transition to U.S. Commerce Secretary. "