What? Paypal does accept refunds. It's his time frame for a response that made the issue non-manageable. Plus that much minus value money raises suspicion of fraudulent activity. Paypal can't do anything or reverse transaction ids(without anyone's behalf) since the issue's between the two parts. If the sender feels like he got scammed, then he has to file a report and provide proof(there's no way for paypal to know if the sender actually got scammed without any proof), despite what the system reports.