I make sure my items do NOT qualify for ebay plus. I am also NOT a top rated seller. I do NOT offer change of mind returns. My items are always in the top 20 of best match. I wouldn't give tuppence for ebay plus.

Unless a buyer clicks on your feedback, which most don't, they wouldn't know if you were a top rated seller or not. It's not all the airs and graces it used to be. In fact, these days it pretty much means nothing.

If the tracking shows the item hasn't been delivered back to you, then no refund. Period. Even if they ask ebay to step in and help, if the item isn't showing as delivered, no refund. I would be getting onto ebay and showing them that the tracking isn't saying delivered.

I'd also like to add, leaving false positives for buyers is a violation of ebay policy. If the buyer reports you, ebay could very well shut you down. Telling others to beware of that buyer is pointless, because no one can see who they are. You risk having your account sanctioned for absolutely nothing.

Also, as English probably isn't your first language, get someone to read your replies to your negative feedback before submitting the reply. The first negative, your reply makes absolutely no sense whatsoever. If English is your first language, then definitely get someone to read your replies to negative feedback!

Your feedback is otherwise excellent. Don't be tempted to leave false positives for the odd bad buyer. It's not worth losing your account over.