I solved the problem with Buyer even its not my fault. Buyer got the refund by PayPal mistake and refused to return items. We offered to pay the pick up that we should not based on our return policy which Buyer agreed on conversations. We lost items as Buyer benefit and got negative feedback which a really damage our DSRs as Ebay beginner. We tried so so so hard for each single feedback. Some transaction we even dont get a feedback if Buyer not willing to. This is not our fault but we accept it as our fault which we shouldn't. Just because we want to satisfy Buyers.

I hope Ebay admin or someone can help me to remove this feedback. I tried all solutions but all failed. I spent 3 days for this problem and today I spent 3 hours on the phone with Ebay Customer service. All refused to remove the feedback and its seem like Ebay try not to understand for me no matter what I tried to explain. I also suggest to suspend this user's account because Buyer fail to honest and greeding when taking someone goods as his property. We can lose some money (we should not) but we can't lose feedback. 

Can someone please advise me what to do.

Thanks