I have refunded postage to a buyer who bought two items and as usual eBay has apportioned the refund taking part from the postage paid and part from the cost of the item. The item was £1, postage was £1.30 and BPF £0.76 making a total of £3.01.
I refunded £1.30 but it would appear that eBay have refunded part of the BPF and they have received £1.72!!