Keep in mind that the seller did not handle the 'import fees' at any time, and may even have been unaware of them.
He refunded you the money that he received.
EBay needs to add to the Resolution Centre a new problem "Handled through Global Shipping Program" with sub-problems of "Not as described' and 'Never received.'
Then those problems could automatically be handled by the GSP specialists*.
As I understand it, when GSP gets a 'not as described' complaint, they just refund without requiring a return, since the seller got the item to them (in Kentucky) without a problem. Or is this only for damage in transit?
*Who else imagines these poor souls as chained to the walls of a deep dungeon fed on bread and stagnant water, with slop for a Sunday treat, while subjected to the confused and outraged complaints of buyers? What sins must they have committed to be given such punishment?