And sure as eggs, we just know there are those cases where

Buyer says "I did'nt get my item on time"

Ebay says "You did'nt, we believe you,no question"

Seller says "I sent the item well within time, here is the tracking proving it"

Ebay says 'We see you posted it well within time. We can see that on the tracking"  BUT the buyer says you did'nt, so you did'nt