A word of warning!
I had a seller return 2x £100 items with INAD reasons, meaning the shipping was footed by me.
Once received and checked, I called eBay, they advised to deduct the shipping cost from the returns.
After processing this, I noticed I hadn't got a refund on the fees. Only after being advised to deduct £3.65 per item did they tell me that by reducing the refund amount, it means there is no fee refund whatsoever.
So I'm £30 worse off than before I sold the items.
Poor from the buyer, poor from eBay.