I don't accept refunds. She has confirmed the receipt of the goods before, and we have reached an agreement. Now she didn't keep our agreement and still returned the goods.
The buyer starts by sending you a return request through eBay. As a private seller you don't have to accept rerurns unless an item is not as described. If you do accept the return, the buyer will be required to return the item at their own expense. Once the item has been tracked as returned their refund will be issued by eBay.