Hi Ann.
As already advised, feedback can't be taken into account as it can be left in error (and often is, as a browse through these forums will confirm). And cases can accidentally be opened against the wrong seller too. As such, the first thing to do is to politely point the buyer at the feedback they left, and at the tracking number which shows delivery on x date and not today, and ask if they've confused you with another seller. These things do happen.
But if the buyer insists that what they claim is correct (perfectly possible, as the carrier may have made a mistake when marking as delivered) ask them for photos of the item and the packaging, as it may not be worth paying to get the item back, and you'll need the photos to lodge a claim with the carrier for damage in transit.
And understand that there is very good reason for the system working as it does, which is that Ebay can have no idea what you actually sent, or what condition it was in when sent or received, as they were not present when sent or received, so have no choice but to accept a buyer's word for it when they claim Not As Described, as per their Money Back Guarantee. They cannot get into disputes between you and a buyer. Only a judge can decide if a buyer is a liar or scammer.
You agreed to comply with the MBG when you registered your account. If you dig your heels in and refuse to offer refund on return (or refuse to refund without the need for return if it's not worth paying to get it back), Ebay will either force you to pay for a returns label, or they will force the refund without the need for return. You will also have a damaging defect slapped on your account for failing to comply with the terms of the MBG voluntarily.
This may sound unfair, but it's the fairest it can possibly be. The MBG is a very good thing (although you may not think that at present) as it gives buyers the confidence to shop with you and every other Ebay seller. Without it, you'd be lucky to sell anything at all. In fact, without it, Ebay would no longer exist.
So, to sum up, you will have to either refund on receipt of the returned goods, or refund without the need for return, and then lodge a claim with the carrier (or Packlink if you bought the postage on Ebay) for damage in transit.
I hope this has helped you get things in perspective. Sending hugs. 🙂
@4545ann
