how will a return lost by USPS play out?

[bashort]

Got a return coming back mailed 3/11 for a qty of 2 of a item that the buyer claims are defective that I very very seriously doubt are defective so I am not inclined to do anything more than ebay forces me to do but I just wondered how will this end?

I assume that ebay will force the refund if the buyer asks them for help.

It was a ebay label

I was just trying to figure out when I file a lost mail am I the shipper or recipient? 

[sextons-sweet-deals]

I could be wrong. 

My experience was a buyer who opened a case about 3 plus years ago with very poor excuses and would not provide photos. 

eBay at that time decided with the buyer. I could not believe it. 

Anyway, tracking was never provided to me and I later received notice the package was deliver (per tracking), and the buyer has been refunded. 

I never received the package. Another address manipulation. eBay only goes by tracking number. 

[mam98031]

@sextons-sweet-deals 

The current INAD system requires the buyer to upload at least one pic if the item is damaged or not as described in order to open the claim in the first place.

How to request a return through My eBay

1. Find the item in your Purchases.
2. Select Return this item from the menu on the right.
3. Select your reason for the return and enter a comment about why you're returning it.
4. If the item arrived damaged, broken, or faulty, you must add at least 1 image (with a maximum of 10) relevant to the reason you're returning the item for, and showing any scratches or defects. Make sure to follow our Images, video and text policy when you're uploading images.
5. Select Confirm return.

https://www.ebay.com/help/buying/returns-refunds/returning-item?id=4041#