@AskeBay Thanks to leadership at eBay, which I contacted on a different platform, this issue has been resolved to my satisfaction. I want to thank them for recognizing the issue and taking quick action to resolve the problem.
@AskeBay Seller protection should exist at every stage. I provided a copy of the shipping label and a letter from USPS stating the package with the tracking number used for the return was not addressed nor delivered to me. eBay's response is sorry, we can't help you.
@AskeBay I have been selling on eBay for over 25 years. This is the worst decision and treatment I have received. I provided a copy of the label with my first appeal, and it was ignored by eBay. So I contacted them again and they requested a letter from the carrier. I send it and nothing.