Can anyone predict the outcome of this scenario

[1150b]

I sold a pair of speakers here on ebay to be freighted from Canberra to Perth. After I posted them and before the buyer received them he tried to cancel the transaction through ebay. I explained to him that they are not retrievable as they are on a truck to you. The listing stated no returns. Around a week later he contacted me to say he had a "sorry we missed you" card in the mail box and rattled off many excuses why he cant organise a redelivery. Even though I sent the tracking numbers and phone number of the courier he has not contacted them and properly never will . The couriers hold items for a few days then send them back to the sender. I'm just waiting for the "items not received" email  in the days to come. Will I be expected to refund? Postage was $140.

[kitty-kat-kollection]

But what if the buyer DOES pick up the speakers and then just opens an "item not as described" dispute, in which they can make up anything at all (the speakers are too small, too quiet, too loud, too black, too white, don't work when not plugged in, play music I don't like, and so on)?

If that happens, ebay automatically accepts it as valid, basically forces the seller to accept the return and the seller must pay for that $140 return postage, and that alone just SUCKS and is completely unfair, but even worse, the buyer may just send them back without care and they could be received broken...and yeah, you can appeal to ebay, but good luck with that.

[*tippy*toes*]

Or they send back a blank sheet of paper. WHich has happened.

[kitty-kat-kollection]

EXACTLY.