[poxrud]

That cannot be true or maybe you have a grandfathered account, as paypal absolutely does not refund the percentage fee. Same with Stripe.

[edoceo]

My account is a five year old business account. My most recent refund I issued was Aug 2019. A line item on the PayPal statement was called "Fee Reversal" for $12.46 USD

However, a read of their current policy shows it's no longer the case - so I'll likely get dinged on my next refund.