Returned item fees

Hi

Unfortunately I have an item a buyer is not satisfied with, although not really in agreement I do not think there is too much option.

 

However I cannot find any information on fees, if the buyer states item not in good enough condition and returns it I understand may have to pay return postage. However what happens to final value fees on the item, do these still get incurred even though the sale is unsucessful ?

Any help would be much appreciated as unable to find answer and negative responses from ebay support !

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