The court has previously explained this distinction, observing that “[w]hen Commerce calculates margins ‘it generates information; it does not collect information.’” Tri Union Frozen Prods., Inc. v. United States, 40 CIT ___, ___, 163 F. Supp.
Likewise, Plaintiffs claim that Corinth’s failure “to exclude costs from the first quarter of 2019 that fell outside the POR” did not justify the application of total AFA, placing the onus on Commerce to interpret the over-inclusive data and conclude that “no production of MUC took place” during those months.
That Plaintiffs may have identified “another possible reasonable choice” for the form and manner of its submissions falls short of the mark, especially where, as here, Plaintiffs’ preferred means of reconciliation is confusing and requires Commerce to sift through unrequested and irrelevant information.
Therefore, based on its description of its own attempts to reconcile Corinth’s information, and its explanation as to why a cost reconciliation was a necessary component underpinning its LTFV analysis as a whole, Commerce’s decision to rely on facts available when determining Corinth’s dumping margin was reasonable.
Page 23 In the Final Results, Commerce concluded that, despite “multiple chances”—i.e., supplemental questionnaires—“Corinth refused to provide the reconciliation in the format requested.” Decision Memorandum at 7 (“In addition, based on our analysis of the record information, there is a large unreconciled difference between Corinth’s audited financial statement COM and its reported costs.”).