Yes i have had 2 buyers who claim item not received. I was suspicious immediatly as they had both made a point of telling me they would leave feedback once item had been received.

When these 2 advixsed me the item had not been received I checked their feedback I noticed some sellers had added feedback after initial feedback had been left stating "Buyer stated Item not Received Refund Given".

In these instances there were around 5 items not received by the individual buyers.

I did refund these 2 buyers but did leave additional feedback stating the above so other sellers are aware.

I do however usually send with tracking because of these type of buyers, but trying to make items reasonably priced for a small item I do obvously send without tracking