EBay question? I sold a satellite receiver on eBay and sent it Monday, it was received yesterday but the buyer?

claims it doesn't work? It worked perfectly well when it left here, I packed it in it's original box, bubble wrapped the outer box and then wrapped it in thick cardboard. It was so well packaged I could have chucked it out of my bedroom window and it would have been Okay. Where do I stand? It seems whatever I do in life it seems to go wrong. Do I just ignore her claims, I have already contacted her with instructions plus the user manual and quick set up guide were enclosed with the satellite receiver. Perhaps she's just thick or stupid, judging from her email correspondents it certainly seems she doesn't understand the English language. She paid by PayPal and I sent it recorded delivery which covers loss for about �30.00, I don't know if that includes goods arriving damaged. The receiver cost �99.00 new and has been used here since November 18th. I sold it on eBay for �44.67 including postage, postage cost me �7.30, eBay charged me �7.75 for listing it and PayPal charged �1.85 fee's so I am not prepared to lose any more money. It looks like I should have mug written all over my forehead. What should I do? What would you do? thanks.