§ 1671f. Treatment of difference between deposit of estimated countervailing duty and final assessed duty under countervailing duty orders
(a)
Deposit of estimated countervailing duty under section
1671b
(d)(1)(B) of this title
If the amount of a cash deposit, or the amount of any bond or other security, required as security for an estimated countervailing duty under section
1671b
(d)(1)(B) of this title is different from the amount of the countervailing duty determined under a countervailing duty order issued under section
1671e of this title, then the difference for entries of merchandise entered, or withdrawn from warehouse, for consumption before notice of the affirmative determination of the Commission under section
1671d
(b) of this title is published shall be—
(b)
Deposit of estimated countervailing duty under section
1671e
(a)(3) of this title
If the amount of an estimated countervailing duty deposited under section
1671e
(a)(3) of this title is different from the amount of the countervailing duty determined under a countervailing duty order issued under section
1671e of this title, then the difference for entries of merchandise entered, or withdrawn from warehouse, for consumption after notice of the affirmative determination of the Commission under section
1671d
(b) of this title is published shall be—
(1)
collected, to the extent that the deposit under section
1671e
(a)(3) of this title is lower than the duty determined under the order, or
(2)
refunded, to the extent that the deposit under section
1671e
(a)(3) of this title is higher than the duty determined under the order,
together with interest as provided by section
1677g of this title.