Accepting a return is dependent on multiple factors. The first factor is if you allow returns in your shop profile and if you sold the item as is with no returns. If you do not allow returns and you sold the item as is no returns then you are not obligated to accept the return. However if the item is damaged in transit and you do allow returns it is up to your goodwill to accept the return as it is the sellers responsibility for shipping insurance to be reimbursed if anything does get damaged in shipping.