How does Paypal determine whether or not an item is as described?

Can someone please explain to me how Paypal establishes whether or not an item is as described? Do they just take the buyers word for it and refund them? It appears that the buyer has changed their mind and are now insisting on a refund on the basis of Item Not Described. Both the picture and description are accurate. In this instance there is no damage issue nor that the item does not work etc etc. I am of course aware that the buyer is required to return via registered post. Any information would be greatly appreciated.

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