I bought Line Material NEMA head from Ebay, and when I unpacked, seller had packed NEMA head inside refractor with bubble wrap. However reflector opening is bent and refractor is cracked and broken.

Since it was sold with "No Returns". I'm assuming I can't get my money back due to shipping/packing damage? 

Usually if I have something damage in shipping (which happens a lot lately) seller just gets refund from shipper, refunds my money,
and says to keep item or throw away.

But this is first thing I bought with no returns accepted.

IIRC, even though the seller said no refunds, eBay policy is to make the seller refund you if the item is not as described or damaged. Any reputable seller should offer you a refund in this case anyway. Most will either fully refund or partially refund you and tell you to keep it but some might ask to to send it back although I think they're on the hook for return shipping. Shame something like this arrived damaged.

Usually no refunds is just so buyers can't return something for reasons like "didn't want it anymore", "found a cheaper one" etc.

I forgot if it was no refunds, but the traffic light I bought that arrived with a broken lens, I got a a partial refund and I used the money refunded to fix it up.

Yeah that's what I'm thinking too. Although I'm a little hesitant to complain because I've already had to request two refunds this year for items broken in shipping, and I wonder if Ebay will start thinking it could be a scam?

I can probably glue it back together, but I'm not sure. But I'd be OK with a partial refund.

Well good news, seller said they could either issue refund or send new lens. So I think I will have a new lens to replace broken one. That makes most sense, to me.