It depends on the reason the buyer chooses for requesting the return. Some choices stem from "buyer's remorse" ... the seller can refuse those. If the reason reflects that the seller sent the wrong item, or it arrived broken, or it didn't match the description – i.e., something that's the seller's fault – then eBay requires the seller to accept the return. If the seller doesn't accept it, eBay will refund the buyer, using money from the seller's account of course.
gosimus
Mentor1 year ago@goatlinda
< What can seller do? >
It depends on the reason the buyer chooses for requesting the return. Some choices stem from "buyer's remorse" ... the seller can refuse those. If the reason reflects that the seller sent the wrong item, or it arrived broken, or it didn't match the description – i.e., something that's the seller's fault – then eBay requires the seller to accept the return. If the seller doesn't accept it, eBay will refund the buyer, using money from the seller's account of course.
edited to add this link: https://www.ebay.com/help/buying/returns-refunds/ask-ebay-step-help-buyers?id=4701