9In the abovementioned judgment and in later judgments (see in particular the judgment of 2.3.1977 in Case 44/76, Eier-Kontor, [1977] ECR 393), the Court held that if it sufficed, in order to qualify for payment of the refund at a higher rate, for the goods simply to be unloaded, without reaching the market or the territory of destination, the raison d'etre of the system of varying the refund would be disregarded.
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