This does sometimes happen, but when it does, there is nothing which can be done through eBay, as that transaction was closed with a refund.
Send the buyer a message. Say you are happy to see that tracking has now shown delivery perhaps here you can apologise for the lateness of that delivery. Ask for them to please now repay you for the item.
This can be done with the buyer sending you a Friends and Family payment through PayPal, they will need a PayPal account for this, Or, you an send them a PayPal invoice for this amount. They do not need a PayPal account for this and can pay you there by various card payments.
Nothing to enforce them to repay you, unless if it's for a large amount of money, legal action is sought.