Normally, Insertion Fees are non-refundable. However, if your listing ends without a winning buyer or results in an Unpaid Item (UPI), you may qualify for a credit by relisting the item. If the item sells the second time, eBay will refund the Insertion Fee for the relisting.
To relist an item, sign in to eBay, go to the item page for the ended listing, and click on "relist your item". You can also go to other places, such as the Unsold Items view of My eBay, and click on the "Relist" link for the item. (Source: eBay Help)
