54The General Court was right to draw such a conclusion, in so far as, as the Advocate General observed in point 99 of her Opinion, the appellant failed to show, within three years of the date of notification of the customs debt, as laid down in Article 121(1)(a) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ 2013 L 269, p. 1), that it had applied to the customs authorities for the repayment of the sums on the basis of the act that it considered unlawful (see, to that effect, judgments of 27 September 2007, Ikea Wholesale, C‑351/04, EU:C:2007:547, paragraph 67, and of 4 February 2016, C & J Clark International and Puma, C‑659/13 and C‑34/14, EU:C:2016:74, paragraph 188 and the case-law cited).
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