If you don't accept the return via the eBay dispute within the time specified eBay, they will close the dispute in favour of the buyer, and let the buyer keep the item. Best option is to accept the return, the buyer has 10 days (I think) to return the item. Although eBays policy states the buyer must return the item in the condition it was received, this is so not correct.  I had a buyer claim SNAD, said I listed the wrong size, agreed to the return thinking I must have made a mistake. eBay put my funds on hold ($110) Received the item back, and guess what, a completely different used item in terrible condition.

rang eBay, and they're response was, well we don't physically see the item so because the buyer return an item we have to side with the buyer! So much for seller protection. Buyer gets to keep item and a full refund and I'm left with a non-sellable faded dirty item!

based on this, when the package arrives I would video opening the packaging, include any return address on the packaging in case the buyer is trying to scam you.