SUGAR SECTOR IS CONCERNED , TO REFUNDS , THE AMOUNT OF WHICH HAS BEEN SET IN A NATIONAL CURRENCY IN THE STATEMENT OF AWARD FOLLOWING AN INVITATION TO TENDER BEFORE 1 JUNE 1978 , WHERE THE RELEVANT CUSTOMS FORMALITIES WERE COMPLETED BEFORE 24 JUNE 1978 .
ADMISSIBILITY
12 THE APPLICANTS CONSIDER THAT THE CONDITIONS LAID DOWN BY THE SECOND PARAGRAPH OF ARTICLE 173 ARE PRESENT . THEY CLAIM THAT THE DISPUTED REGULATION IS OF DIRECT AND INDIVIDUAL CONCERN TO THEM AND THAT THE ISSUE IN THIS CASE IS THAT REFUNDS WHICH THEY HAD BEEN DEFINITIVELY AWARDED WERE SUBSEQUENTLY REDUCED AND NOT MERELY THAT MONETARY COMPENSATORY AMOUNTS WERE ALTERED . MOREOVER , THE FACT THAT REGULATION NO 1837/78 , LIKE REGULATIONS NOS 1182/78 AND 1392/78 , AS FAR AS THE FUTURE IS CONCERNED , CONSTITUTE GENERAL MEASURES AND THAT IN CONSEQUENCE THE COMMISSION CHOSE THE LEGAL FORM OF A REGULATION DOES NOT PREVENT THOSE REGULATIONS , TO THE EXTENT TO WHICH THEY PROVIDE FOR THE RETROACTIVE APPLICATION OF THE MONETARY COEFFICIENT TO REFUNDS WHICH HAVE ALREADY BEEN AWARDED , FROM BEING IN THE NATURE OF DECISIONS ADDRESSED TO SPECIFIED PERSONS WHICH MAY BE CHALLENGED BY THOSE PERSONS AS PROVIDED FOR IN THE SECOND PARAGRAPH OF ARTICLE 173 OF THE TREATY . THE THREE REGULATIONS CONTAIN PROVISIONS WHICH HAVE GENUINE RETROACTIVE EFFECT . THEY ARE INTENDED TO GOVERN A SPECIFIC SITUATION IN THAT THEY APPLY TO CERTAIN OPERATIONS WHICH HAD ALREADY BEEN CONCLUDED WHEN THE REGULATIONS ENTERED INTO FORCE .
13 THE APPLICANTS TAKE THE VIEW THAT , TO THE EXTENT TO WHICH THE REGULATIONS DEAL WITH REFUNDS AWARDED BEFORE 1 JUNE 1978 , THEY ARE OF CONCERN TO A SMALL NUMBER OF EXPORTERS WHO WERE DEFINITIVELY ASCERTAINED ON THE DATE MENTIONED . SINCE THOSE EXPORTERS WERE AWARDED REFUNDS IN A NATIONAL CURRENCY BEFORE 1 JUNE 1978 THEY ARE DIFFERENTIATED FROM ALL OTHER ADDRESSEES OF THE GENERAL PROVISION AND MAY CONSEQUENTLY BE DISTINGUISHED INDIVIDUALLY . THE APPLICANTS BELONG TO THAT CATEGORY OF EXPORTERS AND THE FACTORS ESTABLISHING THAT THEY ARE INDIVIDUALLY CONCERNED ARE THEREFORE PRESENT .
14 ALTHOUGH THE COMMISSION HAS NOT OPPOSED THE AMENDMENT TO THE SUBJECT-MATTER OF THE APPLICATION IT HAS DISPUTED ITS ADMISSIBILITY . IT TAKES THE VIEW THAT ALTHOUGH THE REGULATION WHICH IS CHALLENGED IS OF DIRECT CONCERN TO THE APPLICANTS IT IS NOT OF INDIVIDUAL CONCERN TO THEM . REGULATION NO 1837/78 IN CONJUNCTION WITH REGULATION NO 1392/78 IS DRAFTED IN AN ABSTRACT AND GENERAL WAY AND APPLIES TO AN INDEFINITE NUMBER OF TRADERS , NOT TO A WELL-DEFINED GROUP THEREOF . IT CONTAINS AN AMENDMENT TO THE PROVISIONS RELATING TO THE APPLICATION OF MONETARY COMPENSATORY AMOUNTS . FROM THE VERY BEGINNING THAT AMENDMENT APPLIED IN PRINCIPLE TO ALL OPERATIONS FOR WHICH THE CUSTOMS FORMALITIES WERE COMPLETED ON OR AFTER THE DATE OF ENTRY INTO FORCE OF REGULATION NO 1392/78 , THAT IS TO SAY 24 JUNE 1978 . REGULATION NO 1837/78 DID NOT AMEND THAT PRINCIPLE IN ANY WAY WHICH COULD BE RELEVANT TO THE CASE