My buyer has claimed the item has not arrived, even though the Royal Mail have provided tracking and a clear photo of handing it over. Buyer has opened a case but not provided any evidence that the address/property "delivered to" is not theirs. Who is liable for the alleged loss?
If you loaded tracking then case should close in your favour as ebay can see it is delivered, you certainly will not be required to refund, unless you did not load tracking.
This would not stop buyer trying again through their payment provider.
If you have tracking that shows delivery to the name and address eBay provided for you, on the delivery order for the item, then entering that tracking into any case the buyer opens, will close it in your favour, no need to refund.