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EBAY doesn't actually credit back fees in this situation where listings are pulled but NOT relisted - it merely allows you to relist and get a credit for the last time the item did not sell, IF the item sells.
Example: listing fees first time around, let's just say, fifty cents.
Item does not sell, for WHATEVER reason (buyer does not pay and you document this through an unpaid item dispute, no bidders, reserve not met, you end the auction early, WHATever)
You re-list.
Item sells second time: you are charged fifty cents again (total now charged one dollar) for listing fees, BUT you are credited back the first fifty cents.
If your item NEVER sells (third time is NOT the charm as far as EBAY is concerned), you will still get tagged repeatedly for those fifty cents, every time.
Example: listing fees first time around, let's just say, fifty cents.
Item does not sell, for WHATEVER reason (buyer does not pay and you document this through an unpaid item dispute, no bidders, reserve not met, you end the auction early, WHATever)
You re-list.
Item sells second time: you are charged fifty cents again (total now charged one dollar) for listing fees, BUT you are credited back the first fifty cents.
If your item NEVER sells (third time is NOT the charm as far as EBAY is concerned), you will still get tagged repeatedly for those fifty cents, every time.