buyer buys item. listing states 1 to 3 business days. checkout says the same (dates provided by ebay)

buyer rings after 2nd business day as item not received and going overseas that night. courier attempts delivery next day but obviously buyer not home. Item returned to us. I provided a refund as the buyer said they no longer wanted it. buyer leaves negative.

feedback policy states that negative will be removed if "An item's delivery time when a buyer provided an undeliverable address and/or the item was returned."

However, ebay refused to remove negative feedback as the feedback was in relation to both me and the courier company.

Sales have gone down immensely of late, and negative feedbacks certainly impact on sales.

Do you think that I should have the negative removed? Is there a way in which to appeal the decision?