Buyer says item hasn't arrived, but the tracking says otherwise. What do I do?

Buyer says item hasn't arrived, but the tracking says otherwise. What do I do?  Do I have to refund the amount?  According to the Royal Mail website I have to wait 10 working days before I can report the item missing via their online form - I have all the necessary details (proof of postage etc) - so I don't know if Royal Mail will compensate me for the loss at the moment.  The buyer is putting a lot of pressure on me to refund immediately.

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The buyer wil not win a "not received" case with ebay as long as you entered the tracking number into My eBay/hub,  or you used ebay postage  in which case it would be entered automatically.     Ask the buyer to ask their neighbours because someone will have it.

If Royal Mail's website has the parcel delivered. Instruct the buyer to open a 'not received case'....then upload the tracking number  and in the message box write a short statement -  Royal Mail track and trace website reports item was delivered on such a such date. Ebay will close case or you can force it closed by sending to ebay customer services once that option becomes available or use chat.