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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.
same just now i got an email from paypal that they favor the buyer because The buyer stated the item was damaged on receipt or was different from what was described, affecting the value of the item. when i provided all the proofs even with his confirmation and also they didn't give back my account or something i was just left hanging there with the debt of 405$ (because of negative) ==" it was really unfair for seller hell this is the last time ill use paypal