Get the buyer to start a return case stating that the item was damaged in transit.
If you sent the item using Simple Delivery, Ebay will refund the buyer with no need for you to do anything.
Otherwise, once the case is opened, you can refund the buyer without requiring a return.
If you plan to claim against the courier, get the buyer to send you photos of the damage.
"There are two ways to be fooled. One is to believe what isn't true; the other is to refuse to believe what is true.”
Søren Kierkegaard, Danish philosopher (1813 - 1855)