PayPal refunds fees when you refund a purchase. Even if you do a partial refund (let's say shipping was cheaper than expected), PayPal will do a partial refund of fees as well.

EBay credits your final value fees on a cancelled transaction, but not a listing fee. Since you had a free listing, it's no big deal - but a seller who paid to list will still bear that fee.

Glad it worked out for you.

New rule on American eBay (it may apply elsewhere - I don't know): if you cancel a pending listing that has bids, you will pay a final value fee as if the bid had won. You get "one free" per calendar year, and then they charge after that.