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If the refund happened via the original payment method (SPayLater), your SPayLater bill for the refunded transaction will be waived, and you will not be bearing the processing fees. Do note that if your refund request is partial to the order, your refunded processing fees will be prorated as well. 

If the refund did not happen via the original payment method (SPayLater) as the merchant performs the refund via another payment method, your SPayLater bill for the refunded transaction still stands, and you are required to pay the SPayLater bill in full including the processing fees portion.

SPayLater is a service provided by SeaMoney Capital Malaysia Sdn Bhd.