INTEREST ON CERTAIN OVERPAYMENTS AND UNDERPAYMENTS.

SEC. 778. [19 U.S.C. 1677g] INTEREST ON CERTAIN OVERPAYMENTS AND UNDERPAYMENTS. (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Rule.—Interest shall be payable on overpayments and underpayments of amounts deposited on merchandise entered, or withdrawn from warehouse, for consumption on and after— (1) the date of publication of a countervailing or antidumping duty order under this title or section 303, or (2)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 section 6621 of the Internal Revenue Code of 1954 for such period.