I do not know where any of you live but as here in Australia generally, a store does not have to give a refund or replacement if a customer simply changes their mind about a product. Under the Australian Consumer Law, the customer is only entitled to a refund or replacement for a major problem with a product covered by consumer guarantees. My common sense told me that eBay can not do this automatically when you accept returns. Not only that even if you do not accept returns on eBay you it says you still need to abide by the legislation for returns. Under eBay help it states there that:

Setting your returns rules
EVEN IF YOU DON'T ACCEPT RETURNS WHEN A BUYER'S CHANGED THEIR MIND, YOU CAN USE RETURN RULES TO HELP YOU MANAGE RETURNS FOR ITEMS THAT DON'T MATCH THE LISTING.