Refunds should always be done through a case the buyer opens.
If you refund yourself, you cannot recoup that money now from eBay.
For future reference, if you used eBay's new Simple Delivery, and an item is lost, buyer again here opens a case for item not received , and the system is set up to recognise a SD transaction , directs it to eBay, who will make the refund.
@shoegirl1972