The only way to cancel without going through an unpaid item case (and not incur a penalty) would be to cancel citing a "problem with buyers address".
The only problem here is that the buyer may decide to pay or object to the cancellation.
They may even repurchase the relisted item and then have a whinge in feedback.
I'm also unsure how eBay would proceed with the cancellation given the buyer has not paid yet.
You are running a bit of a risk so are you sure it's worth it?
Quite a few buyers respond to the opening of an UPI case by paying up, but even if they don't it's only another 4 days till you can cancel without penalty and no danger of adverse feedback.
Surely the relisting fee is not that high?
