10Paragraphs 1 and 3 of Article 11 of Commission Regulation (EEC) No 3665/87 of 27 November 1987 laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ 1987 L 351, p. 1), as amended by Commission Regulation (EC) No 495/97 of 18 March 1997 (OJ 1997 L 77, p.12, ‘Regulation No 3665/87’) provides:1.Where it is found that an exporter, with a view to the grant of an export refund, has requested a refund in excess of that applicable, the refund due for the relevant exportation shall be the refund applicable to the actual exportation reduced by an amount equivalent to:(a) half the difference between the refund requested and the refund applicable to the actual exportation;(b) twice the difference between the refund requested and the refund applicable, if the exporter has intentionally supplied false information.…The sanctions shall be without prejudice to additional sanctions laid down at national level....3. Without prejudice to the obligation to pay any negative amount as referred to in the fourth subparagraph of paragraph 1, where a refund is unduly paid, the beneficiary shall reimburse the amounts unduly received, which includes any sanction applicable pursuant to the first subparagraph of paragraph 1...’
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