First to be exempt you had to understand the rules ... did you qualify ?
Exemption from withholding. You may claim exemption
from withholding for 2022 if you meet both of the following
conditions: you had no federal income tax liability in 2021
and you expect to have no federal income tax liability in
2022.
Having a refund on the return is immaterial since a refund only means you paid in more in withholdings and credits than you owed on the return. So if you do have a tax liability on the 2022 return and you had nothing withheld then not only will you owe on the return the IRS can also hit you with an underpayment penalty as well as a penalty for filing exempt on the W-4 form when you were not eligible.
