PayPal Bank Account Or Service Complaint

PayPal Bank account or service department,

Other bank product/service Deposits and withdrawals Ohio

I sold an item on ebay, in my description I specifically stated that i do not accept refunds or exchanges. The buyer reported to ebay that the item was defective so ebay refunded the money to him. The buyer then returned the item to me and I discovered that the item was not defective at all. Ebay and paypal are now trying to bill me $250.00 dollars for this discrepency. I feel ebay ruled in favor of the buyer without all the information and even false information from the buyer.