Buyer returned items for refund that I did not sell him and got a refund from Ebay.

[spfdepot16]

We sold on Ebay for 12 years and sell around $120,000/year with a very good store rating. Our last customer claimed our item was defective and returned the parts for a refund. Problem is, they are not my parts.  Ebay claimed that "due to some sellers lying and taking pictures of returned items that was not what the buyer sent in, they decided to side with sellers in disputes like this". They continue to claim they are "sorry you did not get your parts back in new condition..."  Excuse me?  I didn't get MY parts back-Thats the issue. I got someone else's parts.   I called in to Ebay and got no help. I then offered to close my 120k/year store and the CSR could not have cared any less. I closed it, now they want 430.00 for my Ebay fees. I deleted all links so they can't steel anymore from me.  Ends up, I'm out 980.00 for my opriginal item, 10% in ebay/paypal fees, shipping fees for both directions, I have worn out parts of a competitors that have been used well over the 5 minutes the customer claimed, Ebay contributed to the theft by fraudulent means by completely discounting my interests and I am responsible?

What is the point of the "Return Policy" Ebay allows us to place in our store if they only side with the buyer as being the Saint and the sellers as a group of liars.