diff --git a/packages/block-editor/src/components/global-styles/background-panel.js b/packages/block-editor/src/components/global-styles/background-panel.js
index 08ed251da48992..4be3382f854cd1 100644
--- a/packages/block-editor/src/components/global-styles/background-panel.js
+++ b/packages/block-editor/src/components/global-styles/background-panel.js
@@ -43,11 +43,11 @@ import { isBlobURL } from '@wordpress/blob';
 /**
  * Internal dependencies
  */
-import { useToolsPanelDropdownMenuProps, getResolvedRefValue } from './utils';
+import { useToolsPanelDropdownMenuProps, getResolvedValue } from './utils';
 import { setImmutably } from '../../utils/object';
 import MediaReplaceFlow from '../media-replace-flow';
 import { store as blockEditorStore } from '../../store';
-import { getResolvedThemeFilePath } from './theme-file-uri-utils';
+
 import {
 	globalStylesDataKey,
 	globalStylesLinksDataKey,
@@ -680,7 +680,6 @@ export default function BackgroundPanel( {
 	defaultControls = DEFAULT_CONTROLS,
 	defaultValues = {},
 	headerLabel = __( 'Background image' ),
-	themeFileURIs,
 } ) {
 	const { globalStyles, _links } = useSelect( ( select ) => {
 		const { getSettings } = select( blockEditorStore );
@@ -691,8 +690,6 @@ export default function BackgroundPanel( {
 		};
 	}, [] );
 
-	themeFileURIs = themeFileURIs || _links?.[ 'wp:theme-file' ];
-
 	/*
 	 * Resolve any inherited "ref" pointers.
 	 * Should the block editor need inherited values
@@ -709,26 +706,17 @@ export default function BackgroundPanel( {
 
 		Object.entries( inheritedValue?.background ).forEach(
 			( [ key, backgroundValue ] ) => {
-				resolvedValues.background[ key ] = getResolvedRefValue(
+				resolvedValues.background[ key ] = getResolvedValue(
 					backgroundValue,
 					{
 						styles: globalStyles,
+						_links,
 					}
 				);
-				if (
-					'backgroundImage' === key &&
-					resolvedValues.background[ key ]?.url
-				) {
-					resolvedValues.background[ key ].url =
-						getResolvedThemeFilePath(
-							resolvedValues.background[ key ].url,
-							themeFileURIs
-						);
-				}
 			}
 		);
 		return resolvedValues;
-	}, [ globalStyles, inheritedValue ] );
+	}, [ globalStyles, _links, inheritedValue ] );
 
 	const resetAllFilter = useCallback( ( previousValue ) => {
 		return {
diff --git a/packages/block-editor/src/components/global-styles/test/theme-file-uri-utils.js b/packages/block-editor/src/components/global-styles/test/theme-file-uri-utils.js
deleted file mode 100644
index e239bb0941ea9e..00000000000000
--- a/packages/block-editor/src/components/global-styles/test/theme-file-uri-utils.js
+++ /dev/null
@@ -1,41 +0,0 @@
-/**
- * Internal dependencies
- */
-import { getResolvedThemeFilePath } from '../theme-file-uri-utils';
-
-const themeFileURIs = [
-	{
-		name: 'file:./assets/image.jpg',
-		href: 'https://wordpress.org/assets/image.jpg',
-		target: 'styles.background.backgroundImage.url',
-	},
-	{
-		name: 'file:./assets/other/image.jpg',
-		href: 'https://wordpress.org/assets/other/image.jpg',
-		target: "styles.blocks.['core/group].background.backgroundImage.url",
-	},
-];
-
-describe( 'getResolvedThemeFilePath()', () => {
-	it.each( [
-		[
-			'file:./assets/image.jpg',
-			'https://wordpress.org/assets/image.jpg',
-			'Should return absolute URL if found in themeFileURIs',
-		],
-		[
-			'file:./misc/image.jpg',
-			'file:./misc/image.jpg',
-			'Should return value if not found in themeFileURIs',
-		],
-		[
-			'https://wordpress.org/assets/image.jpg',
-			'https://wordpress.org/assets/image.jpg',
-			'Should not match absolute URLs',
-		],
-	] )( 'Given file %s and return value %s: %s', ( file, returnedValue ) => {
-		expect(
-			getResolvedThemeFilePath( file, themeFileURIs ) === returnedValue
-		).toBe( true );
-	} );
-} );
diff --git a/packages/block-editor/src/components/global-styles/theme-file-uri-utils.js b/packages/block-editor/src/components/global-styles/theme-file-uri-utils.js
deleted file mode 100644
index 96b3e2e4cb68b0..00000000000000
--- a/packages/block-editor/src/components/global-styles/theme-file-uri-utils.js
+++ /dev/null
@@ -1,18 +0,0 @@
-/**
- * Looks up a theme file URI based on a relative path.
- *
- * @param {string}        file          A relative path.
- * @param {Array<Object>} themeFileURIs A collection of absolute theme file URIs and their corresponding file paths.
- * @return {string?} A resolved theme file URI, if one is found in the themeFileURIs collection.
- */
-export function getResolvedThemeFilePath( file, themeFileURIs = [] ) {
-	const uri = themeFileURIs.find(
-		( themeFileUri ) => themeFileUri.name === file
-	);
-
-	if ( ! uri?.href ) {
-		return file;
-	}
-
-	return uri?.href;
-}