Do the new return requests count against sellers?

[case-mart-australia]

I've got a buyer who bought the wrong phone case for their phone. The item was clearly marked in the title, image and description.

They contacted me and I informed them that I would be happy to exchange the case at no expense to the buyer other than her postage costs to return the case.

Instead of receiving a reply, I get a return request and it looks bad toward my account.
The email from eBay reads "The buyer let us know that something is wrong with ...."
Then under reason she writes "It's the wrong size or doesn't fit"
Both of these options look bad against my eBay seller account but the buyer was the one who made the mistake.
So my question is : If I accept this return, does it count against me in some way?
Thank you for reading my long winded question.