Case closed

[plpmr]

adding to the advice already given -

As a business seller you can set the poss against your tax returns.

[thedemon2014]

eBay does have a policy that say returned items should be in the same condition as received so your buyer defaulted on that and can be reported.

eBay will not tell you what, if any they take against the buyer though.

The difficulty you have as a seller is that eBay never sees the item you sent so do not know if the same or a different item has returned.

eBay default response is to believe the buyer, not the seller.

https://www.ebay.co.uk/help/policies/member-behaviour-policies/condition-returned-items-policy?id=47...

Add the buyer to your Blocked Bidder List by eBay identity and email address if you have it.

Set your buyer requirements to block blocked buyers from contacting you.

https://www.ebay.co.uk/help/selling/listings/creating-managing-listings/setting-buyer-requirements?i...

https://www.ebay.co.uk/help/selling/resolving-buyer-issues/blocking-bidders-buyers?id=4082&st=2&pos=

If you have not already done so, set your Buyer Requirements to block bidders with 2+ strikes in last 12 months:

http://offer.ebay.co.uk/ws/eBayISAPI.dll?BuyerBlockPreferences

[arkwebus]

There is absolutely no action that you can take against eBay.  It was the dishonest act of your buyer - not eBay.  Even for £55 it would not be worth taking action against the buyer. 

The correct way to deal with it is to refund the buyer when it is returned and then appeal the case to eBay.  As said though there is no particular likelihood that you will succeed in that eBay never sees what you sent of received. It is said that eBay expects you to build in something for the few things that go wrong.

One thing alluded to by @plpmr is that you are a business seller. Are you registered with eBay as a business seller. If so you should also have your business details on each listing and as such you cannot say "no returns" as that is a legal right for buyers for any reason.   

@laserrepairs