More details about the eBay eGift Card
An eBay account and PayPal account registered in the U.S. are required to redeem the eBay Gift Card (must be 18 years or older).
If the purchase price exceeds the value of your eBay Gift Certificate, you must pay for the remaining portion with PayPal.
The email address which received the eGift Card must match the email address for the eBay account.
eBay eGift Card Cash Back Detail
If the card has never been redeemed, the purchaser may request a refund within the 60 days from the date of purchase.