VALUES AND DUMPING MARGIN ESTABLISHED DURING THE INVESTIGATION . LASTLY, IT REFUTES THE COMPLAINTS AGAINST THE STATEMENT OF REASONS FOR THE CONTESTED MEASURE .
8 FOR PURPOSES OF THIS DISPUTE, IT IS FIRST NECESSARY TO ASCERTAIN THE SCOPE OF ARTICLE 16 ( 1 ) OF REGULATION NO 2176/84, WHICH PROVIDES THAT, "WHERE AN IMPORTER CAN SHOW THAT THE DUTY COLLECTED EXCEEDS THE ACTUAL DUMPING MARGIN ..., CONSIDERATION BEING GIVEN TO ANY APPLICATION OF WEIGHTED AVERAGES, THE EXCESS AMOUNT SHALL BE REIMBURSED ".
9 THE SPECIFIC PURPOSE OF THAT PROVISION IS APPARENT FROM ITS TEXT AND FROM ITS POSITION AMID ALL THE PROVISIONS OF REGULATION NO 2176/84 . THAT REGULATION PROVIDES THE UNDERTAKINGS CONCERNED WITH VARIOUS OPPORTUNITIES OF DEFENDING THEIR INTERESTS DURING THE SUCCESSIVE STAGES OF THE PROCEDURE FOR IMPOSING ANTI-DUMPING DUTIES .
10 DURING THE FIRST STAGE, ARTICLE 7 OF REGULATION NO 2176/84 PROVIDES FOR A FULL AND DETAILED PRELIMINARY INVESTIGATION PROCEDURE ENABLING THE EXISTENCE OF DUMPING TO BE ESTABLISHED AND ANTI-DUMPING DUTIES TO BE IMPOSED IF NECESSARY, AND GIVES INTERESTED PARTIES THE RIGHT TO PARTICIPATE IN THAT PROCEDURE WITH A VIEW TO MAKING KNOWN THE MATTERS CONCERNING THEM SO THAT ACCOUNT MAY BE TAKEN THEREOF . IF THE PROCEDURE RESULTS IN THE ADOPTION OF A REGULATION IMPOSING ANTI-DUMPING DUTIES, INTERESTED PARTIES MAY CHALLENGE ITS LEGALITY EITHER BY AN ACTION FOR ANNULMENT OR BY A PLEA OF ILLEGALITY .
11 DURING THE SECOND STAGE, IF THERE IS A CHANGE IN THE CIRCUMSTANCES ON THE BASIS OF WHICH THE VALUES APPLIED IN THE REGULATION IMPOSING THE ANTI-DUMPING DUTIES WERE ESTABLISHED, ARTICLE 14 OF REGULATION NO 2176/84 PROVIDES A PROCEDURE FOR THE REVIEW, IN WHOLE OR IN PART, OF THE REGULATION IMPOSING THE DUTIES, IN WHICH INTERESTED PARTIES MAY PARTICIPATE . THE MEASURES IN FORCE ARE AMENDED, REPEALED OR ANNULLED WHERE THE GENERAL REVIEW SO REQUIRES . INTERESTED PARTIES MAY CHALLENGE THE RESULTS OF THIS PROCEDURE BY BRINGING LEGAL PROCEEDINGS .
12 LASTLY, THERE IS A THIRD POSSIBILITY FOR IMPORTERS; WHERE IN RESPECT OF ONE OR MORE IMPORTS AN IMPORTER HAS PAID AMOUNTS IN EXCESS OF THE ACTUAL DUMPING MARGIN, HE MAY APPLY FOR REIMBURSEMENT OF THE EXCESS AMOUNTS UNDER ARTICLE 16 . A REFUND IS THEREFORE AVAILABLE ONLY TO AN IMPORTER WHO HAS PAID ANTI-DUMPING DUTIES UNDER THE REGULATION BY WHICH THEY WERE INTRODUCED . IT FOLLOWS THAT ARTICLE 16 DOES NOT PERMIT THE VALIDITY OF THE REGULATION INSTITUTING THE DUTIES TO BE CHALLENGED OR A REVIEW OF THE GENERAL FINDINGS MADE DURING THE PREVIOUS INVESTIGATIONS TO BE REQUESTED . IT GIVES AN IMPORTER THE OPPORTUNITY TO ESTABLISH, ON THE ASSUMPTION THAT THOSE FINDINGS WERE GENERALLY ACCURATE, THAT THEY DO NOT APPLY IN HIS INDIVIDUAL CASE AND THAT CONSEQUENTLY THE ACTUAL DUMPING MARGIN IS LOWER THAN THE MARGIN ON THE BASIS OF WHICH THE ANTI-DUMPING DUTIES WERE INSTITUTED .
13 THIS INTERPRETATION OF ARTICLE 16, TO THE EFFECT THAT AN IMPORTER APPLYING FOR A REFUND MAY NOT CHALLENGE THE NORMAL VALUES ESTABLISHED DURING THE PRELIMINARY INVESTIGATION CARRIED OUT IN ACCORDANCE WITH