Choosing to not offer a returns policy, may result in buyers being suspicious about the product quality and the listing.
Buyers may assume that the will not get any resolution/customer support from you if the item fails to match the listing description. This may also lead Buyer’s to open return cases with eBay in order to get their money back from you.
You can choose whether to accept returns if a buyer changes their mind about a purchase. However, if an item arrives damaged, doesn’t match the listing description, or if the buyer receives the wrong item, you’ll generally need to accept the return.