It is the buyer who initiates a return and is issued a return label by ebay. If you are a buyer you need to file a case for a return and follow the steps outlined by ebay. If you are a seller, it depends on why do you want to issue a return label. An easy way to issue return labels is using pirateship.com (a free account.). In the help section they have clear instructions how to do it. You can then save it as a PDF file and send it to your buyer.
