Wow, thank you so much everyone for your input and suggestions!  I will definitely wait now for the parcel to arrive so that I can email the buyer with the reason for the return.  Hopefully the sticker will be on the parcel.  I think the suggestion to take a photo of the returned parcel and upload it with the message is a great idea!  I will also contact EBay, as suggested so a note can be put on my file.  Hoping the customer will not open up an INR dispute - she may not be aware of that, as the customer was newly registered.  I will probably ask the customer what she wants to do, wait for a reply and take it from there.

I will post again to say how I got on.  Thank you so much again everyone.  I will look at ALL the information from these posts again before I compose and send the email to the buyer when the parcel arrives tomorrow - my mind might be a bit clearer then!.

Regards

Janet