yes I have.

I would not have escalated the dispute as a seller. If paypal find in favour of the buyer you will get hit by a nasty ebay defect, tthe ones were you have a limit of 2 or 0.3%. Going by what you have said they shouldn't though.

You will have a defect as it stands anyway, but you are leaving it to paypal now regarding the worse one. Even if they get it wrong it would likely be a mission to get it sorted.