The phone reps are notorious for giving bad advice.
First, eBay considers an Undeliverable Address, to be Not the Seller's Problem, and does not require the seller to refund one red cent.
https://www.ebay.ca/help/policies/ebay-money-back-guarantee-policy/ebay-money-back-guarantee-policy?....
So you never owed a refund to begin with.
You could try the actual eBay employees on social media whose Chats also give you a transcript and allow you to show them that you were giving a refund even though you were not required to.
https://www.facebook.com/eBayForBusiness/ — Message button in upper right on landing page.
https://twitter.com/askebay?lang=en
https://community.ebay.com/t5/Selling/How-do-I-contact-Customer-Support/m-p/32016431#M1783851 -> Automated Assistant, type AGENT -> enter. You will then get more options.
It seems that the Facebook group are the easiest to deal with.
Basically all you want is those fees refunded. And your selling account re-opened. Don't get too ambitious.
But.
Was it your fault that the purchase could not be delivered? Then you have to refund and those fees* will be payable.
oh dear.
I just looked at your Feedback Left for Others.
You left a false positive.
You are not going to get your selling account back. EBay is very firm that sellers cannot leave negative feedback for buyers.
* there is a 30c non-refundable service charge that you will never see again no matter what the situation.
