Buyer claims item not received

Item posted on 27th Nov by special delivery. Item signed for 28th Nov. Buyer works in wine shop and this is his delivery address in eBay and Paypal. Signature has 2 initials which isn't the buyer. He says it's never been delivered what can I do as he wants a refund and the item is £255

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Ask him to Open an Item Not Received Case in the Resolution Centre. Add your Tracking Number and if EBay find that Delivery is Confirmed to the Address on PayPal the Case will Close in your favour. I would have thought that Special Delivery would have been signed for by the Buyer? Covid or No Covid. If you loose the Case you can make a Claim.