• Government says millions of records may need manual review
• Around 2,000 refund lawsuits filed by US importers
• Conference scheduled for 10:30 a.m. ET

 A U.S. judge will meet behind closed doors with government lawyers on Friday seeking to hammer out a process to refund up to $175 billion in illegally ​collected tariffs, a meeting a court official described as a "settlement conference."

Judge Richard Eaton of the U.S. Court of International Trade will ‌meet with lawyers representing the customs agency responsible for reimbursing more than 300,000 importers that paid the tariffs, which were struck down last month as unconstitutional.