I've had a handful of change of mind returns (I can count on one hand), where they were happy just with the refund of purchase price and not postage (all done via messages, no disputes). I thought about adding a 10% restocking fee (my items are lower value), but it worried me that if a buyer thought they'd have to pay an extra fee, they might decide to go the NAD route instead.

I've always been happy to do change of mind returns. I'd rather that and be able to resell it, than them destroy it and claim NAD.