Asked for a refund after the item was dropped at the post office. Tried to claim that the item had not arrived while it was still in transit, and asked for another refund. After the item was delivered they tried to claim that they never received their refund "as promised".

I declined all refund requests as their was no valid reason. They tried a fourth attempt where they claimed "item not as described" and their reason was "item was late". This doesn't qualify for an INAD case and ebay support confirmed this was bogus after their 3 other attempts. Told me to let the case expire and when eBay steps in they would side with me as they did the previous 3 times. After letting it expire they sided with the buyer and forced a refund.
Had to call ebay support several times to get someone competent and they eventually returned my money back to me and said they would handle the buyer.

Summary: Buyer lied 4 times to get a refund without returning the item. I never received my item back and they got their (forced)refund. Spent hours on hold with ebay support to finally get my money back.