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Didnt receive full amount of refund

The seller noticed some damage to the item before it was shipped and offered a full refund of $79.49. Original purchase price was $74.99 and $4.50 was tax. Seller issued a refund of $79.49 but eBay kept the $4.50 which made my refund $74.99. The transaction was canceled and no sale was made.

Why did eBay keep the $4.50 sales tax?

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