Buyer taken out a case of item not received. Ebay order states item delivered

Hi

My buyer has taken out an item not received case against me. i have checked the order details and it shows item delivered. Buyer claims she has not received the delivery. Am i supposed to refund  and lose item and costs. 

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Did the parcel have your name and address on it as the sender so a non-delivery stands a chance of getting returned to you?  

If not then phone Hermes and ask them to investigate further.