VAT on Reimburment of Lost/Damage units

Hi,

We are VAT registered sellers, and using FreeAgent for amazon integration, I notice that on Lost units reimbursements they are apply vat, I have opened case with them and they come up with HMRC guidelines regaridng VAT on Lost items, and said Amazon send us information as sale so we are apply vat,

I want to confirm, are you paying vat on reimbursements, or are there different rules for different kinds of reimbursements ( refund, lost/damage etc)?