Buyer complaining item is faulty over 30 days after receiving?

Buyer messaged me complaining that item is faulty 32 days after signed delivery date. Not sure whether or not to respond...and if yes, what with? Can they open a case against me? I already know how eBay is, and that they would side with the buyer. (Very rare that they don't...) I've also heard they can open a PayPal case after 180 days??

 

I'm a small seller and as of recently I've incurred a fair few losses due to buyers claiming item not recieved and I just refund or replace with no hassle. This is a more expensive item I am reluctant to take a loss on...or I'd be breaking even at this point.

 

Thanks in advance.

 

Edited to add: Item was a used item.

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They  are just about out  of time for an ebay case. They can open a dispute but they can't escalate it.

 

Yes they can open a Paypal dispute but Paypal may see it as a warranty issue which they won't hold with.

 

There is no saying really.