((a)) ** Deposit of estimated countervailing duty under ** 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 is different from the amount of the countervailing duty determined under a countervailing duty order issued under , then the difference for entries of merchandise entered, or withdrawn from warehouse, for consumption before notice of the affirmative determination of the Commission under is published shall be—
((1)) disregarded, to the extent that the cash deposit, bond, or other security is lower than the duty under the order, or
((2)) refunded or released, to the extent that the cash deposit, bond, or other security is higher than the duty under the order.
((b)) ** Deposit of estimated countervailing duty under ** If the amount of an estimated countervailing duty deposited under is different from the amount of the countervailing duty determined under a countervailing duty order issued under , then the difference for entries of merchandise entered, or withdrawn from warehouse, for consumption after notice of the affirmative determination of the Commission under is published shall be—
((1)) collected, to the extent that the deposit under is lower than the duty determined under the order, or
((2)) refunded, to the extent that the deposit under is higher than the duty determined under the order,