Just in case you missed it back in April, Paypal will be retaining fees despite whether or not a transaction is complete or has been refunded. This goes into effect on May 7.
As a buyer, it may not impact you, unless the seller decides to only offer a partial refund to retain the fee or charges you an up-front 4% additional cost.
As a seller, you're screwed.
Either way, not good for anyone except Paypal.
PayPal has said that anyone who disagrees with any of their new terms is free to close their account.
After 10+ years of using their service, I felt it was time to close my account.
Unfortunately, since Paypal is the industry standard, it may only be a matter of time before other 3rd party vendors follow suit.
Best of luck,