Here is the buyer's email. I will post the decision here

Hi,

I opened the case because buyer's are covered under eBay's Buyers Protection Program when an item is not received. I believe you did ship the item to me. Unfortunately, I think the pakcage simply got lost in the mail. I have many items shipped to my office address before. This is the first time it's happened. I don't think you should have to refund the money either because you did ship the item. Let's wait and see what eBay/Paypal decide to do.

Thank you.