I found this area when I had a PITA (Pain In The AS-S) Buyer who wanted a refund for an item that I sold that was damaged during shipping. I offered a Replacement for a new one but the buyer did not agree.
Well I filed a Mutual Cancellation (Buyer is returning the item for a refund) through ebay to get my FVF (Final Value Fees) back and the PITA Buyer did not agree to the terms and I was out the fees. Ebay did not have the option for FVF Appeal in the dispute console so I had to do a search and found this below where you can get your FVF back through ebay when you have refunded the PITA buyer.
Original Link here
Requesting a Refund from eBay (for Sellers)
You can request a refund from eBay if you have a credit balance on your account of $1.00 or more. (For information on issuing a refund for an item, see Refunding Your Buyer.)
Credit vs. Refund
When eBay issues a fee credit it is applied to subsequent selling fees. If you qualify, eBay automatically credits your account. (See Insertion Insertion Fee Credit Requirements for Relisted Items and Requesting Final Value Fee Credits).
When eBay issues a refund, it is applied to the payment source - a credit card, checking account or PayPal.
Method of refund - Your refund will be made to the payment method you currently have on file.
* For direct pay and credit card refunds, the method on file should be the same account or credit card that was last used to pay the account. If you'd like to update your payment method on file so it matches the last payment you made, go to the Seller Account Payment Options page. Or go My eBay, click on the “Seller Account” and update your automatic payment method in the eBay Sellers Fee section.
* For PayPal, the refund can be processed without the PayPal account on file.
To request a refund:
1. Verify that you have a credit balance on your account of $1.00 or more. To see your account balance, go to the View Account Status page. A credit balance appears as a negative number on your account status and monthly invoices.
2. Make sure that your address and contact information is current. To update your registration information using My eBay, click the “Personal Information” link under the "My Account" section of My eBay Views.
3. Contact us to
request a refund. <~~~~ MUST Click here in the Original Link
Note: Please allow 30 days for refunds to be processed and posted to your eBay account.
BooMer
Requesting a Refund from eBay (for Sellers) 
