19 U.S.C. § 1673f. — Treatment of difference between deposit of estimated antidumping duty and final assessed duty under antidumping duty order

((a)) ** Deposit of estimated antidumping duty under ** If the amount of a cash deposit, or the amount of any bond or other security, required as security for an estimated antidumping duty under is different from the amount of the antidumping duty determined under an antidumping duty order published under , then the difference for entries of merchandise entered, or withdrawn from warehouse, for consumption before notice of the affirmative determination of the Commission under is published shall be—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 antidumping duty under ** If the amount of an estimated antidumping duty deposited under is different from the amount of the antidumping duty determined under an antidumping duty order published under , then the difference for entries of merchandise entered, or withdrawn from warehouse, for consumption after notice of the affirmative determination of the Commission under is published shall be—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,