The buyer has over 100 feedback as a seller, and it is clear that you have chosen to do battle with someone who clearly knows the system and rules better than yourself.

They have left 9 negatives and 2 neutrals THIS MONTH - 5 of the negatives for Item not received - at least three of which were given with NO communication to their seller.

I'm not too sure about you, but this sends alarm bells ringing in my neck of the woods, If I wasn't aware of her history before sending the item, then I would have made real sure I was before communicating with her and handled her with KID GLOVES - she has mentioned refunds 4 times this month! That should have given you an indication of how to handle this customer!