Why do I have accept a return when I sated for parts or not working?

[occn2]

I sold an item on Ebay as for parts or not working. (item number 174339524373) Furthermore I also stated in the description that

"Selling Asus Rog Strix B350-F and MSI RX570 for parts.

SELLING AS IS NO RETURN

I can't get them work.  I don't know what is wrong with them. Maybe you can fix them."

Nonetheless, the buyer opened a return request saying that "This item doesn't match the description in your listing." 

This already really upset me.  Ebay let buyer to initiate a return request though the buyer bought an item under condition of for parts or not working.  What more upset me is that the reason to return item is because does not match the description in your listing. 

I asked ebay to step in and ebay favored buyer's side.  Because ebay favored buyer's side I am responsible for paying return shipping + refund fully.  This is so ridiculous.  What is so hard to favor seller's side?  If ebay is going to favor buyer's side nonetheless for item being sold as for part or not working why did they even bother themselves to give us such a selling option?

[aproudparent2010]

A bit of advice though....

Your listing says Free Shipping except for Western states........you can't do that. There is no way to give some states free shipping and others not.  If you offer free shipping its for all states.

[toysaver]

You have to accept the return and pray the buyer has not removed the parts they bought it for.  To prevent this from happening again try taking it apart and selling just the parts.  You can probably recoup some of your loss.  

[bonjourami]

Any time you ask Ebay to step in, they will rule in the buyers favor.