Did you not add tracking as you shipped the item? If so the tracking would have been automatically added to the sale and your buyer wouldn't have had to ask for tracking.
How do you know the item was delivered? Did the tracking show as delivered?
Did your buyer open an ebay Not Received case? Or did they just ask you for a refund?
If a Not Received case had been opened and tracking showed delivery your buyer would not have been refunded at all.
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