Hi lurch-deeann,
In a situation where the seller receives the shipment back from the buyer and finds a different item, or that the item is damaged, in a different condition, or not in the box at all, etc., we first suggest you contact the buyer to try and resolve the issue or misunderstanding. We also suggest you use My Messages to keep a reviewable record of the interaction.
Until insurance becomes a feature in the new managed returns process, in a scenario where where both the buyer and seller are in agreement that the item was damaged during shipment, you would need to contact eBay Customer Support, and eBay would absorb the cost. Obviously eBay will be monitoring this activity and looking for repeat patterns to ensure neither buyers nor sellers are abusing the process.
If you’re unable to resolve the issue, and you believe the complication occurred due to buyer fault, you ultimately determine if you want to issue a refund. And since you were unable to come to an agreement with the buyer, we recommend you document the situation by reporting the buyer through the “Report a buyer” link located next to each return transaction listed on the new Returns page in My eBay > Selling, or available during the return flow, which will initiate a report through the Seller Reporting Hub. This allows the eBay Customer Support agent to have a record should the buyer choose to open an eBay Buyer Protection case against you. The agent will also review any relevant My Messages communications.
I hope that helps, and sorry for the delay in responding.
rlewczyk
Seller Communications