Dear Rene,
We're sorry to say that we can't accept this refund because in the past , your price term was Exwork and Inco term was FOB so, you must be responsible handling charge 95 euro as we explained you in previous email.
In the future , Panalpina will arrange to pick up the goods and Customs clearance proceeding. So, Panalpina will be responsible the both charges by themselves and they will include these charges into your freight charge instead.