My two cents..
It seems to me that a fair way to settle this dispute would be to use the calculators provided to determine an agreed upon "fair" customs and brokerage charge based on the true value of the case. Subtract that amount from the 101 CAD to get the amount that has obviously been overcharged in error by either Canadian Border Services Agency or Canada post. Split that amount between you which would be a refund of somewhere in the neighbourhood of 30-40 CAD from NCASE. In this situation you've split the liability which ultimately belongs to a massive lumbering bureaucracy that stopped giving a shit the second they received the customs payment.
So 185 USD is 230 CAD. Putting 230 CAD into the calculator gives 11.50 CAD. Apparently Canada Post charges a 9.00 CAD brokerage fee bringing the appropriate total to 20.50. Subtracting that from the 101 CAD basically gives 80 bucks. Refund of 40 CAD sound fair?
This way NCases isn't paying you to take their case out of their cost of the case, and you're not getting ripped off by the powers that be for the full amount. Not a perfect solution by any means, but in this case no one has to be the bad guy and no one has to get publicly slandered.
They said they won't pay me a single penny & I have to pay for it all.