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In a statement, Recope cited disagreements with partner CNPC over a proposed new environmental impact study for the project, which has been suspended since 2013.
Authorities invalidated the original study over alleged irregularities.
Recope also cited that CNPC failed to sell its stake in the project, which it had agreed it would do.
Recope said it continues to evaluate the financial, economic, social and environmental feasibility of a new refinery, as stipulated in Costa Rica's 2015-30 energy plan.
The Moín project entailed an expansion of throughput capacity to 65,000b/d from 25,000b/d.