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Issue a partial refund?

I would think this would be obvious, but I can't find it... I normally list international shipping as some stupidly high amount, because I don't want to deal with it.  Well someone bought and paid the stupidly high amount I put in there ($75) but the actual shipping cost $36.  I want to refund the difference. How do I do that? I'm sure i can do it in paypal, but they wouldn't give me a ebay credit for the $7.50 final value fee on shipping?  How do I process a partial refund from within ebay so I get refunded that part of the FVF?  It isn't a return or anything, I just want to refund the amount the buyer paid beyond the actual cost of shipping.

 

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Issue a partial refund?

Not possible; and the amount of fvf returned, if it were possible, would be approx. $4 (10% of $40- the difference). If that $4 means that much, subtract it from the refund (refund $32 instead of $36). 

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