Public and private.
A PRIVATE COMPLAINT
"A customer complained: [paste]. The facts are [what actually happened]. I am going to [what you will do]. Write a reply that addresses their specific complaint, takes responsibility where due, and states what happens next."
A PUBLIC REVIEW
"Here is a negative review: [paste]. What happened was [facts]. Write a public reply, under eighty words, that addresses their specific point and offers to resolve it privately."
A COMPLAINT THAT IS UNFAIR
"A customer claims [what]. What actually happened is [facts]. Write a reply that states our position factually, without hostility, and does not argue."
A COMPLAINT THAT IS FAIR
"A customer is right that [what went wrong]. Write a reply that says so plainly, apologises once, and states what I will do."
THE MOST IMPORTANT CHECK
Does it address their actual complaint, or a general one?
That is the most common failure.
WHAT TO ALWAYS DO
Read it again when you are not annoyed.