Buyer files chargeback for "item not as described" on stolen package to avoid seller protection HELP
I sold a pair of Beats By Dre headphones on eBay ($203.00 sale). I used the eBay shipping label so that the tracking would automatically be uploaded and emailed to the buyer by eBay when the item was shipped. The item ships, and is delivered two days later. I get a message from the buyer saying she looked up the tracking for the item and it said it was delivered to her doorstep while she was out of town on vacation, and she came home days later, it wasn't on her doorstep (presumably it was stolen, she lives in an apartment complex).
She claims eBay never sent her the tracking email (but then how did she look up the tracking for the item to see it was delivered?) and she opened up claims with eBay and Paypal, both of which ruled in my favor because the tracking showed the item was delivered. FOUR MONTHS LATER, she then filed a chargeback with her financial institution, for an "item not as described".
I have all of the messages from the buyer confirming that she never received the item. Even after the chargeback was filed, I messaged her and asked why she filed as "item not as described", when she never received it. She said "That is incorrect. I said that I never received the item." Again, this is AFTER the chargeback was filed, so either she's lying to me about what she said to the financial institution, or the financial institution took it upon themselves to file as an "item not as described", knowing that the seller (me) would not be protected under the seller protection policy, that way the financial institution would keep THEIR customer (the buyer) happy.
Paypal told me that I am not covered under the seller protection policy, because they only cover sellers if it's an "item not received". WHICH IT IS, I have messages from the buyer CONFIRMING that that's what it is. The buyer ignored the tracking and went out of town on vacation when the item was delivered, and presumably the item was stole off her doorstep (she lives in an apartment complex). But because the buyer, or the financial institution, whoever, filed as "item not as described", paypal won't cover me. The buyer hasn't had to show any proof of it being an item not as described, and I have ALL the proof that it's an item not received, but paypal said it only goes by what the chargeback was officially filed as.
Paypal won't tell me the financial institution, and the woman hasn't responded to the message I sent her on eBay asking her about it again. What are my options here? Is this fraud or what? I want to talk to the financial institution myself but I can't get anyone to tell me who the financial institution is, they're complete ghosts. This is utterly insane. I have debt collectors sending me letters when I'm the last person on the face of the Earth who should be responsible for this.