If you send an item with tracking and meet your handling times, as long as the item shows 1 valid tracking event,  then ebay covers you against  INR claims,  note they still often make a goodwill payment to the buyer, but that is soley at ebays cost.

Recently had an item sent to WA,  buyer claimed INR, tracking showed item delayed due to rail closure, ebay extended the claim by ten days,  seven days into the claim extension the item was delivered.   Ebay then closed the INR claim and even though the item was now delivered they still made a goodwill payment to the buyer,  So the buyer got the item and their money back,  I kept the sale proceeds less the ebay FVF.  No dispute fees, no penalties metric defects etc.

Note the result for me would have been unchanged, even if the item never arrived, as I had met all my obligations to ebay and the buyer.

Having been scammed big time ,in the early days of selling on ebay,  I will not send anything without tracking, one way or another this cost is met by the buyer, and since covid  I will only ship international via express, no exceptions and again all costs are met by the buyer.