All disputes are done thorugh the resolution centre at the botom of the page
The buyer opens a dispute and you deal with it through the dispute
It does not harm your account as long as you follow the rules
If you just refund and choose the wrong reason ( there is the oppertunity in the resolution centre to cancel sales)
you will end up paying the fees and a defect on your account
the same happens if you just refund from paypal
It would help if you told us why you are refunding?
