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@89tone06 wrote:

But I have all the evidence on my file from both PO tracking and Ebay. tracking.
The buyer knew --the seller knew --the P.O. knew ----the parcel was delivered.
Its just ebay would not admit the parcel had been delivered.

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You still don't seem to understand.

You purchased two separate - and completely unrelated - postage labels. You purchased a Simple Delivery label (Tracked 24/48) from eBay and eBay automatically added the tracking number from that label to the sales record. eBay can only see the tracking for that label and the tracking indicates the item wasn't posted. This is because you did not use the label you purchased from eBay to send the item.

You purchased a Special Delivery Guaranteed label separately at the Post Office counter. This label has a different tracking number and is not related in any way whatsoever to the Simple Delivery label you purchased from eBay. The Post Office did not relate the two tracking numbers to each other and neither did Royal Mail. Therefore eBay can only see the tracking for the ~£5 label you purchased from them which indicates the item wasn't posted. eBay cannot see the separate tracking for the label you purchased at the Post Office counter which shows the item was delivered. 

Do you understand that?