This program has been discontinued by eBay after the 2014 Holiday season.
According to eBay’s website:
“Is eBay going to offer holiday returns options for sellers in 2015?
A structured Holiday Return policy program will not be offered in 2015. If your listings are opted into Holiday Returns today from the 2014 holiday season, the 90-day policy will not show on your listings starting November 1, 2015. Instead, your regular return policy will be displayed as usual. Remember, you can still provide your buyers a great holiday shopping experience by offering a 60-day return policy through the holidays.”
Please see http://pages.ebay.com/sellerinformation/returns-on-eBay/#faq=faq-58 for more information.