40According to Article 47(2) of that regulation, the exporter has, except in cases of force majeure, a period of 12 months following the date on which the export declaration was accepted to submit to the competent national authorities the application for refund and all the other documents necessary for the payment thereof. Such a time-limit takes account of the interest of the Member States' authorities in closing export refund files within a reasonable time, in particular where advances on the amount of refunds have been paid in accordance with Article 22 of Regulation No 3665/87 (see, to that effect, in respect of the equivalent provisions in Commission Regulation (EEC) No 2730/79 of 29 November 1979 laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ 1979 L 317, p. 1), which applied before the entry into force of Regulation No 3665/87, Case C-155/89 Philipp Brothers [1990] ECR I-3265, paragraph 39).
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