I have recently closed and item that I sold
I'm not sure what this means. You can't close a sale. You can cancel a sale, or refuse a return request, which closes it. Or if the buyer opened a money back guarantee case you could have closed it by refunding them on return.
Unfortunately it's not uncommon for buyers to claim faults if they want to back out of a sale. eBay generally takes their word for it - this is just one of the risks of selling here.
Why do you want to leave feedback, when you're only allowed to leave buyers positive feedback with positive comments? If you make accusations or any negative comments they can ask eBay to remove your feedback, when you're the one who will be penalised by eBay for feedback policy vioation.