I've had EB cover it and refund the buyer and not charge me back recently.
However, I've also had them find against me and take the money out of my PP, even though I have confirmation of delivery.
On the whole, I would say the only times EB has your back is when they want to stick a knife in it and not have to look you in the eye while they do it.
The item value is only around £20 but Its more principle for future. I only make £2 net profit on this item so its a stinger in the margins rather than the value itself.
That it only being worth £20 you dont have to have signature as proof of delivery, iv had similar situations. As long as it says delivered and you can gather proof from the shipping company that it was delivered to the buyers address registered on eBay then you should be in the clear when it comes to responsibility. Thats my own experience. And Iv had 5 negs removed from my account from eBay because I looked at every word the buyer stated and found a loophole. If the buyer leaves a neg saying they never got it, eBay should remove the neg. Especially if they have lost the case. never tell your buyers that eBay can remove negs, knowledge is power.
Buyer issue - will ebay have my back? 
