16At the outset, it is appropriate to point out that, in general, non-compliance with procedural rules set out in Regulation No 3665/87 can lead to the reduction, even the loss, of the rights to an export refund. This is the case, in particular, when an exporter does not produce the necessary evidence to obtain the export refund until after the expiry of the time-limits referred to in Articles 47(2) and 48(2) of that regulation.
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