If you want to know how to refund at Paypal , please follow the steps below.
Click 'Save' complete!
Click 'Withdraw PayPall funds to my bank account'
Click 'Withdraw funds'
Click 'Close' Button
BCA : Refund to your bank account, Adamsoft : Income
You can see income and outcome of your paypal account on this page And if you click then you can see the detail.
This page shows the detail.