PayPal reopened the case and resolved it in my favour with the issuance of a refund after I forwarded a copy of a UPS email from one of their customer service reps which acknowledged that the item with the tracking number provided by PayPal was sent to a different address and name and suggesting that I contact the seller who was not replying to any of my emails. Shows that if you have a valid case, you have to to be persistent. Harder than it needs to be but resolved as was expecting.
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