@alenppc I understand that you have already issued a refund but if a situation like this should arise again you should proceed as follows:
Contact the buyer via eBay messaging or adding a note to the case raised against you, explaining how you packed the item and that you do not think that it is possible that they received the packaging in the way that they claim ( It is obviously a waste of time talking to the dishonest buyer at this stage but this is is intended to demonstrate to eBay support that you have responded to the buyer reasonably)
Ask them why it took so long after tracked delivery confirmation to report the incident and to please provide photos of what they have received.
Make sure that all messaging is handled via eBay official messaging, never over email as the audit trail will be lost.
Request a callback from eBay customer support and explain to the representative that the item/packaging could not have been received in the way that the buyer claims and that you suspect a fraud is being attempted.
The eBay representative will likely ask you to either raise a claim with the shipping company or report the fraud to the Police and provide a report number or summary as evidence for the case.
In the first instance you can start a claim with whoever shipped the package and follow their process. It is likely that the buyer will not cooperate with the shipping claim or respond in a reasonable timescale to any requests. This is fine as it demonstrates to eBay that the buyer is uncooperative and/or obstructing your attempts to resolve the issue.
Attach all responses or lack of responses from the shipping investigation to eBay via the open case, either via screen captures or email texts.
The Police fraud report step above is obviously designed to put you off completely, with eBay hoping that you will cut your losses and give up. Few people are going to go through the hassle of wasting their and the police's time to report a scam from eBay. The police, I imagine, also have better things to do and the chance of an investigation, especially one involving an overseas sale would be practically zero.
However, you can fill in an online fraud report here :
https://www.antifraudcentre-centreantif ... ex-fra.htm - (Please check this site is correct as it seemed the best .ca option for you from a brief search)
I assume when you fill in the online report you will receive some sort of email confirmation or case number at the end of the process. Send this to eBay customer support as evidence that you have reported the incident officially as well as a screen capture of the report as you are filling it in.
eBay have some sort of process in this case where a fraud has occurred and been reported on their platform. I'm not sure as to how it is handled internally however they will likely place a strike on the buyers account noting suspicious activity should this pattern occur in the future. They might also refund the buyer at their expense rather than yours to make the matter go away. In this case you will not be out of pocket.
The above might not get you anywhere but it is worth the time to make it difficult for people like this. If reported properly it is likely that the account will soon be suspended if further suspicious / fraudulent activity occurs.