As a seller who uses simple delivery who refunds buyer when item is lost

[jphilpott-2012]

I've sold an item using simple delivery, the item has been lost in transit by the courier who admit this is it me or ebay who gives refund

[61stephenuk]

When the buyer opens a claim for item not received, eBay will check the tracking and if delivery isn't shown they will issue the refund and seller keeps payment.