When you refund the customer, let her know that you will be filing a Mutual Cancellation request.
Tell her that this step frees both of you from the transaction.
If she agrees, your eBay fees will be refunded almost immediately. If she ignores it, they will be refunded after 7 days.
Both of you can leave feedback, if it has not already been left.
Your Paypal fees would already have been refunded when you refunded through PP.
