But if you're ToListing it, your return type might as well just be List, not IEnumerablePerhaps, it really depends. One nice advantage that returning IEnumerable<T> has over returning List<T> is that it gives better flexibility and maintainability.
If you return List<T>, you're tying yourself to that specific class now and forever. Any change will be a breaking change.
If you return IEnumerable<T>, all you're guaranteeing is that you'll return something that the caller can enumerate over to get their data. Meaning if you later discover that you have some compelling reason to switch to using a HashSet<T> internally, and that it would also be most convenient if you could just pass back that HashSet<T>, well, there's nothing to stop you.
You don't get that flexibility by typing your return value as List<T> because you've tied yourself to that specific class. You also don't get that flexibility by passing back IList<T>. IList<T> defines an ordered, positionally-indexed collection, and hashes are not that. ICollection<T> might work, but it defines an interface for a mutable collection, which might also be a restriction you don't want to commit to now and forever.
So in general it's best to pass back the most flexible type you can. Partially because YAGNI, but mostly because trying to create a pit of success for your users doesn't mean you can't also try to create a pit of success for yourself as well.
(Forgot to mention - the semantics that you're claiming for IEnumerable doesn't really line up with how it's actually used. IEnumerable has been around since .NET 1.1, and IEnumerable<T> has been around since .NET 2.0. There were years and years where IEnumerable simply defined an object that could be enumerated before LINQ came on the scene and introduced us to ubiquitous examples of lazily-generated IEnumerables, or introduced all these useful extension methods that take IEnumerable<T> and return a lazily-generated IEnumerable<T>.)