((a)) ** General rule** Interest shall be payable on overpayments and underpayments of amounts deposited on merchandise entered, or withdrawn from warehouse, for consumption on and after—

((1)) the date of publication of a countervailing or antidumping duty order under this subtitle or section 1303  of this title, or

((2)) the date of a finding under the Antidumping Act, 1921.

((b)) ** Rate** The rate of interest payable under subsection (a) for any period of time is the rate of interest established under for such period.section 6621 of title 26