I would note that the sort of situation you're describing is not normal, but at the same time, it is not unusual.
Over the last three years, the CBSA has received, on an annual basis, approximately 167,000 adjustment requests from importers. Forty-four per cent of those were refund requests. Of that 44%, approximately 5% of refund requests were not accepted, and 5% of 44% of 167,000 is somewhere around 600 to 800 refund requests a year. I think my back-of-a-napkin math is correct.