Knowing the rules as a seller on eBay can save you a lot of money.
If a buyer doesn't pay you never send the item. If they haven't paid how did you get their address ?
A buyer has 4 days to pay you, eBay send them a reminder to pay too, after 2 days.
If they still haven't paid then on day 5 you cancel the order citing Buyer hasn't paid.
You are saying though that you lost the item and money? This would not happen if the buyer hadn't paid did they open a case for item not received? Only tracking showing delivery and entered into case details would win you the case, and you would not be required to refund.
I believe some details of the transaction are missing here, for us to give you a complete and correct answer.
@grzegchomk_3gtunxabx