The costs and expenses of appraisal shall be borne by the corporation, unless the fair value ascertained by the appraisers is approximately the same as the price which the corporation may have offered to pay the stockholder, in which case they shall be borne by the latter. In the case of an action to recover such fair value, all cost and expenses shall be assessed against the corporation, unless the refusal of the stockholder to receive payment was unjustified.