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??????????

No.

Handing over the cash is deemed acceptance of the goods in their current condition, so the buyer doesn't have any official recourse.

I don't think it's a good idea to give the underbidder's contact details to a stranger - if I was the underbidder I would not be happy about that. There isn't a 24 hour time limit on being able to offer a second chance to underbidders, either.