There has been a lot of discussion on here about the correct way to cancel a transaction by sending the cancellation request first and then refunding to avoid a defect but on eBay’s own cancellation page it says to refund the buyer before sending the cancellation request:
- Make sure your buyer has already agreed to cancel the transaction. If your buyer doesn’t accept your cancellation request, you won’t receive a final value fee credit.
- If the buyer has already paid, send a refund. We advise buyers to only accept cancellation requests if they have already received a refund.