37In so far as Article 5(3) of that regulation constitutes an exception to the normal export refund procedure, it must be interpreted strictly. Since the existence of force majeure is an essential condition of being able to claim payment of refunds for exported goods which have not been released for consumption in the non-member country of import, it follows that that term must be interpreted in such a way that the number of cases capable of benefiting from such payment remains limited (SGS Belgium and Others, paragraph 46, and, by analogy, Case C-38/07 P Heuschen & Schrouff Oriëntal Foods Trading v Commission [2008] ECR I-8599, paragraph 60).
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