; and (B) that was entered for consumption, or withdrawn from warehouse for consumption, during the 60-day period beginning on January 12, 2021; and (2) refund to the importer of record the amount of additional duties previously collected on the entry of that product by reason of the application of the subheading of the HTS described in paragraph (1)(A) to the product. (c) Requests A liquidation or reliquidation may be made under subsection (a) or (b) with respect to an entry of products only if a request therefor is filed with U.S. Customs and Border Protection, not later than 1 year after the date of the enactment of this Act, that contains sufficient information to enable U.S. Customs and Border Protection— (1) to either— (A) locate the entry; or (B) to reconstruct the entry if it cannot be located; and (2) to verify the eligibility of the request. (d) Refund of amounts owed (1) Unliquidated entries For an entry described in subsection (a) or (b) that is unliquidated, any duties, including interest, eligible for a refund under subsection (a) or (b) shall be processed for purposes of liquidation in accordance with sections 504 and 505 of the Tariff Act of 1930 (19 U.S.C. 1504 and 1505). (2) Reliquidated entries Any amounts owed by the United States pursuant to a reliquidation of an entry described in subsection (a) or (b) (including interest from the date of entry) shall be refunded not later than 180 days after the date of the application for refund for the entry is made to U.S. Customs and Border Protection. (3) Refund application process U.S. Customs and Border Protection shall— (A) develop an application process for requesting refunds under subsections (a) and (b)