Buyer requesting return but item didn’t arrive

[wispa_bar]

Hello, can anyone tell me how to proceed please? A buyer has requested a return of a clothing item due to missing parts, but the item never arrived as the packaging was damaged - Royal Mail put the packaging in a bag but there was nothing in it. 
As it stands I’ll have to refund and won’t be able to claim as it was simple delivery. 
Any help anyone?

[john1297576]

What if anything did buyer receive?

If he received nothing then he has nothing to return so he needs to open a NOT RECEIVED CASE, in which case ebay should deal with refund.

If he did receive an empty bag, then he received something , and needs to open a Not as described case.