Why does e bay refund in a case like this where someone has not returned the goods?

[Mornusting]

I sold a bag to someone and it was 100% perfect. The buyer said it was stained and that the brand new strap for it was stained and the zip was broken. The photos she provided did not show this. I asked her to return and said I would refund. She claims she sent it and provided a tracking number which was not recognised by Royal Mail. This was 2 weeks ago. The parcel has never appeared. She stopped answering messages so I reported to to e bay.

They have refunded her the money at no cost to me and no negative remarks. Why would someone be refunded the money though when they have not returned the actual item? Is it just easier for e bay to do this?

[blackfluffycat]

Who paid for the refund then? You must have?