Hi markn902!
There are no additional fees charged for issuing a refund through the Issue Refund link. On the contrary, you get most of the original fee back!
The cancelled fee you're seeing is the part of your fee that gets credited back to you when you refund your buyer. That $.99 or $.96 represents the variable portion of the original fee (usually 2.9%) charged when you were paid. The fixed portion of the fee (the $.30 part) is retained by PayPal.
I hope this helps!
Olivia
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