Cash Buyer inspected items then paid cash on pick up on a listing that said “No Returns Accepted”

Buyer sent me a message the next day claiming he inspected the goods again and wants a refund

I gave him 24hrs to return the goods for a refund as a goodwill gesture

After 24 I told him the offer of a refund had expired as I couldn't offer the goods to the under bidders instead I gave him the contact details of the under bidder

Now the question ……. as he paid cash and still has the goods is there any way eBay can access my pay pal account to give him a refund??????????