Can You Refund a Carsa Distribution?

In 20 20, there was the ability to take up to a hundred thousand out of your irar for incas a distribution. You got three years to get it back in and not pay tax. So what's happening is we're seeing clients put the money back in now but they aeready paid the tax on that first third. Ow sit if you pay and still get the money in the process to amend to get a refund.