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What kind of digital good was it? If it were me, I would open a dispute, include transcripts of conversations, transactions and receipt of the buyer receiving the digital goods.
On the paypal website click on the help button and type in "resolution center" once there you should see a list of things you can do. Under Case ID you should see the case from the buyer to you the seller. Go under action on the right side and you should be able to file an appeal against the decision to refund your money back to the buyer. Be sure to included everything you have so they can have the most for your case to allow them to side with you.