You do not need to refund anything that has been marked delivered. The
shipping company marking an item is considered proof of delivery. eBay
will not refund you if you refund the buyer.
I have received many return to sender packages that have been opened and
some over a week old when sent. The supervisor at my post office
clarified to me that they could be resealed and sent. Of course with
anything that is not found in the domestic ...