I had this happen on my main account. Scammer opens an INAD Return case and states they never received it. No opportunity to upload tracking. No communication from the scammer. I contact eBay and they tell me to ride it out and that they have my back. I then spoke with Australia post who tells me the guy was actually home when it was delivered and accepted the delivery. This means absolutely nothing in regards to the case though apparently. Scammer wouldn’t respond to any messages throughout the whole case.

I escalated the case after 4 days, because my sales had tanked due to this and another unwarranted case being opened and I just wanted it to be over quickly. eBay refunded the “buyer” out of their own pocket and my funds were on hold for a month. Only just got my money released a few days ago. Blocked the scammer on both my accounts as soon as he opened the case. If he pulls this scam often enough, eBay will NARU his account. I hope they do.
But yeah, I am really annoyed he got refunded by playing the system, even if he was refunded out of eBay’s pocket. The whole thing caused me a great deal of stress. I’ve had mostly pleasant experiences on eBay until the last few months where I’ve been targeted by a ring of scammers. Seems the bigger my store gets, the more people target me.