Basically I sold a graphics card on ebay for £30 I got the money and I stated that it would be first class delivery, it has now nearly been a week and he has made a paypal dispute and dispite telling him I have posted it and I could send him a photo of the receipt (along with a lot of emails which he claims not of recieved) he has escalated the claim to paypal. This has really ****ed me off as the funds were frozen. He wants a refund but I denied it and said he should speak to Royal Mail but they said things get lost sometimes but he wont take it. I'm not in the wrong what could I have done more why am I getting ripped off? Paypal have requested that I provide proof for the item in the form of a tracking number but there isn't one! It was first class not recorded! What can I do?