Buyer claiming item damaged but the box was not damaged

[mikalite00]

Hi all,

I have sold a graphics card (PC parts) packing with very durable graphic card box and internal sponge, but the buyer claimed that the GPU was damaged, he sent me this photo.
The thing strange to me is that the box on the photo looks not damaged at all, he has not sent me the box photos yet, even though I asked him twice.
I know that there are some people dropping graphic cards or replace the top heatsink with their faulty one and return.
Ebay has advised me that I should accept the return and try to claim to the carrier first.
After that, I should contact ebay to escalate the case, if the carrier refuses my claim.
Any advice will be really helpful and thank you in advance.
UK seller
Item: Asus RTX 3070ti used, £335

The buyer has sent me two photos of the box looking no damage.

[roger_roger_over_and_nowt]

Ebays MBG allows any buyer to claim not as described and get free return and a full refund from seller.

The returns process is fully automated,no humans look at the details at all.

For now,all you can do is accept the returns request,issue a prepaid returns label within 3 working days of buyer opening a request and refund in full within 2 days of receiving item back.

After that you can appeal and report the buyer for misuse of Ebays MBG (no idea what that may be worth).

If buyer returns a different item please repost with the details.

P.S.You might wish to register correctly,private sellers do not have "more than 10 available".

See :- https://www.ebay.co.uk/help/policies/selling-policies/business-seller-policy?id=4710