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Item not received case - eBay sided with buyer
 

I feel really sad about this that eBay sided with the buyer even though I provided tracking and it says delivered.. I have 100% positive feedback and this is my first not received case.

Here's what eBay has to say on their message:

You provided tracking information that shows that the item was delivered to the buyer's address. However, the buyer didn't receive it. As a courtesy, we're issuing the buyer a refund for this case. You don't need to do anything else. This case won't be included when we evaluate seller performance. Note: It may take up to 24 hours to update in your Seller Dashboard.

Re: Item not received case - eBay sided with buyer
 

Quite often that happens :-)

Re: Item not received case - eBay sided with buyer
 

You took the words right of my mouth halo! To many times we have heard of very similar issues on accounts with perfect feedback.