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					Originally Posted by sonnyu2  We have been on eBay since 1998, have a perfect feedback rating of over 18,000, are a "Top Rated Seller",
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 I apologize that you had this frustrating situation occur.  
Recently, I had a single card return.   The buyer returned a lower grade copy of the same card.   I accepted the return and as a TRS, I provided a 50% refund per ebay guidelines.  
I have not had any luck with having fraudulent returns closed in my favor, but the 50% option has been my best bet.   
It seems that in your situation as a TRS, providing the 50% refund back and selling the remaining unopened packs would have been an option to recover most of your costs (as well as sending a message to the buyer that they will incur a cost for their scam).
FWIW, in my case I was able to resell the lower grade copy I received back for 50% of the original copy.