Buyer has requested a refund

I have a buyer who as received his "new with tags " item and wants to return it to me becasue he doesn't like it, it is not he colour described and it looks used. My problem is that it is brand new, the description was the manufacturers description so accurate, and as for the colour. it is grey, and perhaps appeared darker on his monitor than it actually is. 

My question is...do i have any recourse with ebay in refusing his request for a refund? He has requested a refund through paypal and have sent him a message without escalating to a dispute at this stage. My positive feedback is 100% and I want to keep it this way but dont want to take an item back that was described accurately. 

 

Any advise?

 

thanks


Donna