Funny, I just discovered I had a bunch of listings marked "No Returns Accepted".
I know damn well well Ebay forces returns one way or another, and #2, they've never really been a problem for what I sell, so I had no reason to have that turned on.
The problem for me is, when you have "No Returns Accepted" clicked on, it negates your "Top Rated Seller" fee discount (admittedly paltry, but something at least) that I just spent the last 8-10 months or so working to get back after being fairly inactive for a bit.
Turns out a bunch of stuff that I already sold, and now, several items that have bids on them, and I'm unable to change the specs for....made that Top Rated Seller logo absolutely meaningless to me.