"Actually", Isis1313, what the phrase means is merely that a seller is free to offer lenient terms of return, as indicated in the first line. It is taken from here:
http://pages.ebay.ca/help/policies/selling-practices.html
So you see, "actually" it does not mean if you accept returns for one reason, you must accept returns for any and every reason. This is "actually" explained by the second line whereby sellers can impose conditions and limitations. All dvd sellers do this when they accept returns but only for defective discs. Obviously they are not consequently required to accept returns for buyer remorse.
This is butressed by the later statement entreating sellers to, <<Consider offering "100% Satisfaction Guaranteed—returns accepted, no questions asked" in your Additional return policy details to drive your sales.>> Clearly, then, a seller who accepts a return for one reason is in no way required or expected to willingly accept a return for any reason, not according to ebay policy.
The policy goes on to point out that, <<Even if you specify that you don't accept returns, a buyer may be able to open an eBay Buyer Protection case for eligible items if ... the item doesn't match the listing description,>> adding the weighty reminder, <<that your seller status ... and search visibility may be affected by the number of open cases and closed cases without seller resolution.>>
More important, however, is ebay's protectionist position regarding their return policy, as evidenced by the assertion, <<Sellers are always required to accept a return if eBay determines that the item was significantly different from what was described in the listing,>> which can be found here:
http://pages.ebay.ca/help/sell/return-policy.html
In addtion, buyers are told if the item <<doesn't match the seller's description, your purchase price plus original shipping may be covered by the PayPal Purchase Protection,>> as seen here in Section 4:
http://pages.ebay.ca/help/buy/item-not-received.html
So whilst you may believe you have closed the door on all returns, one need only insist that a page was missing from the book. You will then be accepting a return, quite apart from whatever you have suggested as your personal policy. As the saying goes, "If you accept paypal, and you must to sell on ebay, then you accept returns". Sellers who insist on 'no returns' may instead find that the buyer is not made to send the item back, and will get to keep both your item and the money.
Officially, there are 2 reasons for refund cases, - 'Not Received' and 'Not as Described'. "I've changed my mind" is not one of the options that ebay is willing to entertain as a reason to force a seller to refund. At the same time it is not that difficult for a buyer to find something 'wrong' with an item and open a claim. But as ebay frankly states, - open cases are bad for your selling record, and lost cases are even worse. Hence, they encourage sellers to accept returns.
It is therefore that paypal may require a buyer to show demonstrable proof that an item is fake, simply because to make an unjust and unwarranted accusation against a legitimate vendor because the buyer has "actually" changed her mind is not a sufficient reason to open a claim against a reluctant seller.
Thus, according to ebay policy a seller is not required to accept returns for a buyer who has changed her mind.
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