Paypal strongly favors the buyer....
Not going there
....As soon as they open a claim paypal puts a hold on the funds....
Paypal:
" Disputed Transaction Holds. If a User files a Dispute, Claim, Chargeback or Reversal on a payment you received, PayPal may place a temporary hold on the funds in your Account to cover the amount of the liability. If you win the dispute or the transaction is eligible for PayPal Seller protection, PayPal will lift the temporary hold. If you lose the dispute, PayPal will remove the funds from your Account. This process also applies to claims that a buyer files directly with eBay through the eBay resolution process if your Account is your reimbursement method for buyer claims."
....When paypal sides with them the buyer gets a refund and it dosnt matter what the seller thinks..
Paypal:
"Claim Resolution Process. Once a Dispute has been escalated to a Claim, PayPal will make a final decision in favor of the buyer or the Seller. You may be asked to provide receipts, third party evaluations, police reports, or anything else that PayPal specifies. PayPal retains full discretion to make a final decision in favor of the buyer or the Seller based on any criteria PayPal deems appropriate. In the event that PayPal makes a final decision in favor of the buyer or Seller, each party must comply with PayPals decision. PayPal will generally require the buyer to ship an item that the buyer claims is SNAD back to the Seller (at the buyers expense), and PayPal will generally require a Seller to accept the item back and
refund the buyer the full purchase price plus original shipping costs. In the event a Seller loses a Claim, the Seller will not receive a refund on his or her PayPal or eBay fees associated with the transaction. If you lose a SNAD Claim because the item you sold is counterfeit, you will be required to provide a full refund to the buyer and you will not receive the item back (it will be destroyed)."
EBAY has me

:
"What is reimbursement?
In situations where the buyer has reported not receiving an item or the item doesn't match the description in the listing, and the buyer was unable to resolve the issue directly with you, we may step in and review the situation. If we decide in favor of the buyer, we may refund the buyer directly and seek reimbursement from you.
If we refund a buyer directly, we seek reimbursement from you by deducting the amount from your PayPal account or charging your reimbursement payment method.
Reimbursement includes the cost of the item plus the original cost of shipping. If the full amount of reimbursement isn't available in your PayPal account, we may deduct the remaining amount when it becomes available."
Also from EBAY:
"Reimbursements
If a seller is required to reimburse the buyer or eBay, the reimbursement amount is removed from the seller's PayPal account, placed on the seller's invoice and/or charged to the seller's payment method on file. The seller is required to have a valid payment method on file.
The cost of return shipping for an item that is not as described is the seller's responsibility and if an eBay-generated return shipping label is used for the return, the return shipping label cost is placed on the seller's invoice. You can find further details about reimbursements in our User Agreement."