46It is also apparent from the scheme and spirit of Regulation No 3665/87, in particular the provisions of Article 47, that the regulation aims not automatically to deprive a diligent exporter of the refunds provided for by the Community legislation where, despite having made every effort required of him, the exporter is unable to produce the documents required for the export refund to be paid, because those documents have been lost as a result of circumstances beyond his control (see, by analogy, with reference to Article 47(4) of Regulation No 3665/87, Case C-54/95 Germany v Commission [1999] ECR I-35, paragraph 148).
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