How best to appeal A-to-Z claim for item received back with a damaged box

I sold a collectible doll to a buyer in Puerto Rico and sent her a New in Box doll, wrapped in bubble wrapped and placed in a box.

I got an email titled “Diferente a lo que pedí: Solicitar el reemplazo del artículo” with her message “Deseo devolver el producto por que no cumple con mis espectativas,totalmente diferente a lo que se anuncia.” (“I want to return the product because it does not meet my expectations, totally different from what is advertised.”)

I Replied “¿Puede proporcionar más información o fotografías sobre cómo este artículo no quedó como esperaba?” (“Can you provide more information or photos on how this item did not turn out as expected?”)

She never sent photos or any further explanation. The item returned had damage to the box which is hard to capture in the photos. I refunded her 50% since it was New when I sent it.

‘She wrote back “El costo fue del artículo fue $59.99 y solo se ha emitido $32 .20 ,por que si yo envié el artículo sin abrirlo y en excelente estado” (“The cost of the item was $59.99 and only $32.20 has been issued, because I sent the item unopened and in excellent condition”)

Even if this is true, it arrived damaged and she didn’t rewrap the item in bubble wrap. Further, I paid shipping both ways I wrote back “Cuando fue devuelto, el paquete tenía daños. Estaba abollado en varios lugares y no como estaba cuando lo envié.” (“When it was returned, the package was damaged. It was dented in several places and not like it was when I shipped it.”)

She filed an A-to-Z claim and won with this as her claim ” El vendedor dice que llego con problema el paquete ,donde yo le reenvíe el producto en la propia caja quebelbmismo vendedor me la envío pero el producto original Nunca lo abrí y No tenía nada la caja de la muñeca estaba en Perfectas condiciones. Se me envió $32.20 cuando el costo de la muñeca es de $59.99 aun me deben dinero y no es justo cuando pague y me hallan enviado el producto erroneo.” (“The seller says that the package arrived with a problem, where I resent the product in the same box that the same seller sent it to me but the original product I never opened and it had nothing in it, the doll’s box was in perfect condition. They sent me $32.20 when the cost of the doll is $59.99 they still owe me money and it is not fair when I pay and they sent me the wrong product.”)

I didn’t send her the wrong product and she didn’t explain why she believed this.

Any way to win appeal? I have until Nov 11. How should I word the appeal?