19 U.S.C. § 1673f

1. (a)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 section 1673b(d)(1)(B) of this title is different from the amount of the antidumping duty determined under an antidumping duty order published under section 1673e of this title, then the difference for entries of merchandise entered, or withdrawn from warehouse, for consumption before notice of the affirmative determination of the Commission under section 1673d(b) of this title is published shall be—
   1. (1)disregarded, to the extent that the cash deposit, bond, or other security is lower than the duty under the order, or
   2. (2)refunded or released, to the extent that the cash deposit, bond, or other security is higher than the duty under the order.
2. (b)If the amount of an estimated antidumping duty deposited under section 1673e(a)(3) of this title is different from the amount of the antidumping duty determined under an antidumping duty order published under section 1673e of this title, then the difference for entries of merchandise entered, or withdrawn from warehouse, for consumption after notice of the affirmative determination of the Commission under section 1673d(b) of this title is published shall be—together with interest as provided by section 1677g of this title.
   1. (1)collected, to the extent that the deposit under section 1673e(a)(3) of this title is lower than the duty determined under the order, or
   2. (2)refunded, to the extent that the deposit under section 1673e(a)(3) of this title is higher than the duty determined under the order,