Proof of postage doesn't prove the items were delivered. Surely you used a tracked, insured method of delivery for these items, given their value? If not, no good saying you're not willing to return the money - you won't have a choice. Ebay will refund and then take it from you (and no, closing your account doesn't work).

"Proof of postage"

Do you mean online tracking? If you only have a receipt showing you mailed something that day it means nothing. Chances are the people saying they didn't get it actually got it and realized you didn't use any form of tracking. Now they can demand their money back through PayPal and they will get it. You must be able to prove delivery, not that you mailed something.

What's urgent? We can't find it for you.

if it's only proof of posting, why bother looking? The most you'll get back from Royal Mail is ￡20 (and as someone else has pointed out, saying grandiosely 'you aren't willing' to refund the buyer is too bad - ebay's terms of trading, to which you've signed up, ensure you have to).

Learn by your mistake.

Never sell anything "wantable" on ebay by post, only collection only. Reason? its a well known scam to say they did't get said item. (I am just saying its a well known scam, it may have got held up in the post)

Proof of posting is no use, it has to be tracked and recorded (as said in ebay guidelines, that you ignored)

You have no choice you have to refund the money, if you dont pay pal will take the money

I've sold 3 items on eBay over the past 4 week 2 galaxy s4 ( my upgrade and my partners ) due to we both have iPhone 5s and decided we prefer the iPhone and the money would come handy and an iPad 4 I have had emails off 2 of the buyers saying they have not recieved there items. I have a proof of postage for the 1 but cannot find my proof of postage for the other!! I no!! I'm a plonka but I thought it was in my bag.

What do I do? eBay are asking I return the money? Which I'm not willing to do