@sbracich You don't have to accept a return if you have trackable proof of delivery of the item to the buyer and they were described accurately. HOWEVER even if he WON a dispute for item received but not as described then normally he has to return the items back to you first at his own expense before you issue any refund. I would only accept a return and pay return costs IF the items were not as described, if they were and you are just being nice accepting a return then he should pay the return costs.
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