Ebay sale issue

[chalk7]

An item I listed closed and the buyer payed me within a few minutes of the close of the auction. the price was around $200 for the item. He emails about 10 minutes later saying the item was for his brother and his parents already bought the item, and could I refund his money?

I don't want a problem with him possibly disputing his credit card with pay pal. I was thinking of offering other bidders the 2nd chance and once one of them takes it, i refund this guy his money minus the paypal fee and the difference from his bid price to the price i get. is that fair? any other suggestions are appreciated.

Also, will I be charged an additional fee from ebay on the closing price, as it will apear I sold 2 items?