Case C-402/10: Judgment of the Court (Fifth Chamber) of 27 October 2011 (reference for a preliminary ruling from the Conseil d’État (France)) — Société Groupe Limagrain Holding v Établissement national des produits de l’agriculture et de la mer (Agriculture — Regulations (EEC) No 3665/87 and No 565/80 — Export refunds — Refund paid in advance — Placing of goods under the customs warehousing procedure — Absence of stock records — Proof that the goods were exported — Acquisition of all or part of the refund relating to that exportation — Obligation to repay the amount unduly received — Application of a surcharge to the amount to be repaid)