Well firstly (although PayPal won't thank me for saying this) a PayPal dispute almost invariably goes in the buyer's favour. The eBay resolution process can involve a customer service rep reviewing the case and in some instances eBay may refund the buyer without re-claiming the money from the seller. Part of the claims process can include proving to eBay that the item was as described, for instance if a used item had damage which was described or even shown in a photo on the listing. If the buyer's complaint concerns a defect that was clearly described in the listing eBay may dismiss the claim outright. If eBay do rule that the buyer is due a refund they'll insist that the item is returned and the buyer must pay the return postage, although eBay may occasionally pay the return carriage costs. Sellers have often complained that as soon as they had a PayPal claim they'd pretty much have to write the funds off.