I am having the same problem. Despite what Paypal says, it is impossible to find the "Appeal" setting on the resolution center. I have a Customs Number and a post office receipt that shows that the item ws mailed to Australia on August 8, and the Post Office has tracked the Customs Number and says that the item left New York on August 9. Paypal has closed the dispute, and I am out the item and the postage. Hopefully the buyer will et it and own up to it. One more way in which eBay does not protect its sellers!
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