I never received my parcel, eBay tracking said it was delivered and eBay say they won't r

[sallyconnie2010]

I ordered an eye mask from eBay. 
I was staying with friends for 10 days so asked for the product to be sent to their address  (note: they get deliveries all the time and there is a safe place for deliveries if no-one is in).  eBay tracking showed it had been delievered but we searched everywhere for a number of days and can't find it, also asked neighbours but no joy! 
I got in contact with the Seller and eBay, the Seller asked eBay to sort it out.  eBay then said their customer service team were investigating and then shortly after emailed to say 'the case was closed and there was no refund' 
When I click on 'show me the details' to their decision, it goes to an error page (I've tried a number of times/days).   

I would like the eye mask still!! and I'm absolutely incensed that they've closed the case.  What I want to ask them is 'CAN YOU SHOW ME A PICTURE OF DELIVERY'  
Would love to get some advice, the product wasn't expensive but it's the principle that matters. 
Many thanks 

[tressygirl]

If tracking shows delivery eBay has to believe what the courier / Royal Mail says otherwise the whole process of tracked items is of no use.

This sounds like a Royal Mail delivery,  ask your friend to ask their postie where they left this item,  presumably it would be a slightly padded envelope they might remember posting it , or leaving it somewhere / with someone .

@sallyconnie2010