Sorry.
A listing fee is not refundable.
It makes not difference if there was no sale or if there was a failed transaction.
pay a relisting fee again for the item.
If you have list fewer than 50 items each month you have no listing fees.
This would include failed transactions that you relist. If the total number of listings+relistings is less than 50, no fee.
If you have a Store, you have 250 or more 'free' listings, which are actually reduces cost, and you figure the cost by dividing the monthly Store fee by the number of listings and relistings you do.
The tricky bit comes when you have more than 50 but less than 100 unique items to list. That calls for arithmetic and decisions.
As an aside, it's been my observation that most of these cancelled sale complaints are on Auctions, yet Auctions are only about 15% of transactions.
Have you considered moving to Fixed Price, which works better for today's Instant Gratification customer with her mobile phone, and perhaps even adding Immediate Payment Required, which leaves the listing active until someone actually pays?