All evidence of delivery provided, PayPal still make me refund

[NickWard]

Why do Paypal act in this way? My buyer said he didn't receive an item. I've provided tracking info, copy of confirmation of delivery from the postal service in his country, a copy of the label that was generated showing the tracking number and his address, a copy of the label receipt again showing the tracking number and address - yet PayPal have still sided with the buyer and forced me to refund nearly £150. It's nothing short of theft.

[sharpiemarker]

@NickWard 

Contact customer service to appeal the decision:

Click HELP at the top menu, scroll down to click CONTACT US, and then scroll down to click CALL US.

Say "Live Agent" to the automated recording.

[NickWard]

Thanks for the reply. This is the decision following an appeal. In the appeal I added the local country's postal service confirmation as well as Royal Mail's, but still this isn't enough.

So the evidence provided is: Tracking number; confirmation of delivery from carrier; copy of label generated by Royal Mail showing buyer's address and tracking number; email confirmation of payment and service used from Royal Mail showing buyer's address.

Buyer says he never received it, informing me and PayPal 4 weeks after notification of delivery. PayPal decides in his favour.