I'll let everyone know something here. 

Our "tracking" hadnt been working for 3 months or so. I had spoken to lots of eBay CS, posted on the weekly chat and so forth - to no response apart from "the system is working as designed".

So this caused lots of unscrupulous buyers to file INR claims as they thought they could get a cheeky freebie. This caused us to call us eBay CS on a daily basis to close these cases manually. 

However, the sheer number of INR claims in a month period (now all of these were closed in our favour as tracking showed items had been delivered or buyers admitted they had the item) caused eBay T&S to "look" into our account. We had our account payments suspended, and we were told the only way to resolve this was to refund all outstanding INR claims  - irrespective of if tracking showed the items had been delivered, what the status was, whether the buyer admitted they had the item. We had no option, it was this or work for eBay for free. They then informed us that we had to fill in "missing tracking numbers" which was in the hundreds, which took more time. 

Now none of this was our fault. eBay's systems were and are broken and eBay forced us to pay out hundreds of pounds in refunds not to mention the loss in earnings due to eBay's "suspension". We've shouted long and loud about this issue for months but to no avail.  We did everything eBay asked and they admitted that there wasnt an issue with our account, it just looked like it because of the high number of false INR (to which tracking showed them as false claims). 

I cannot stress strongly enough to sellers on here. If you are having issues, contact eBay CS, shout long and hard before they take action against you.  Fill in your tracking manually if you have to (as we're still having to do)

I'm letting you know what happened to us, so that it may not happen to you.