You know as well as I do that if you don't want to do this transaction there is a refund button right on paypal when you receive funds for goods and services. And if the funds are held you can immediately refund them as well. I'm not new to paypal, I might be new to BTC but not paypal.

 The fact that you haven't refunded me or sent any coins says enough.

So why have you not refunded me if you don't want to do this can you answer that?

 You either already have my money and haven't sent anything or are refusing to refund me. Either way my end of the bargain was held up.