It's not necessary for them to go through the return system but if you want them to do that, they should be able to click on return request in their purchase history. If a buyer hasn't already opened a return request I just give them my address info and some information about the best shipping service to use. If they are in the U.S., many don't know that first class international has delivery confirmation only if they buy it online so I tell them they can buy that through paypal.com/shipnow. Canadians can no longer use that link but they can use it in the U.S.
Once the item has been returned, you can click on cancel transaction in your sold history using the reason that buyer asked for cancellation and ebay will refund them and cancel the transaction. If it longer than 30 days since the purchase, you would have to refund through paypal.
I'm assuming this is a buyer's remorse return.
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