This article first appeared on GuruFocus.

Costco (NASDAQ:COST) is taking the U.S. government to court, hoping to lock in its right to a full refund of the tariffs it already paid if the Supreme Court ultimately rules that former President Donald Trump's levies were unlawful.

The retailer filed its case with the U.S. Court of International Trade, saying it simply can't wait for the Supreme Court's decision. Importers aren't automatically guaranteed refunds even if the tariffs get struck down, and Costco doesn't want to be left chasing money it believes it's owed. Trump imposed the duties earlier this year using emergency powers under the International Emergency Economic Powers Act, but the Supreme Court has openly questioned whether that law gives a president the authority to set tariffs on this scale. Several justices sounded doubtful during a recent hearing.

Warning! GuruFocus has detected 4 Warning Sign with AMZN.

Is COST fairly valued? Test your thesis with our free DCF calculator.

Costco says the tariffs cannot stand and warns it could face imminent and irreparable harm as some shipments will start liquidating on Dec. 15, making refunds much harder. EssilorLuxottica, Revlon and Kawasaki Motors have filed similar cases.