eBay forces you to “Accept” any form of payment sent via PayPal, even if the auction in question is in dispute, as in my case where I accidentally listed a $120 LCD for $21 and it “sold.” The listing was wrong, but the buyer had issued payment already. The listing wasn’t the problem anymore, but disposing of the issued payment so the buyer could get the funds back wasn’t possible without accepting and refunding, losing a couple of bucks in the process. The “Deny” button is grayed out. Luckily, PayPal’s programming team aren’t all that bright, because they failed to build a basic check into the system when the change was made: the validation of what “accept” is set to against the payment’s status. Because of this glaring programming error, as of this writing you can deny payments that eBay wants to force you to accept.