The court order states that any further administrative proceedings on these exemptions must be “consistent with this court’s decision in Renewable Fuels Association v. EPA,” where the Tenth Circuit ruled that EPA may only extend pre-existing refinery exemptions, that EPA’s exemption decisions must reconcile the agency’s consistent findings that all refineries recover the costs of compliance with the Renewable Fuel Standard, and that EPA may only use hardship caused by the RFS to justify granting exemptions.