Item not arrived even though sent through eBay with tracking

[treasures.of.childhood]

Can anyone tell me what happens, I posted an item through eBay tracking service and it hasn’t arrived. Buyer wants a refund quite rightly, but will eBay refund them or me as it’s not my fault it didn’t arrive

[jckl1957]

Your buyer needs to open an 'item not received' case.

As long as you used the Ebay Simple Delivery label, unless the tracking shows delivery, Ebay will deal directly with your buyer and will refund them.