eBay problem - buyer complains item not received

Hi I am selling some cheap stuff on ebay, as they are cheap, I don't use tracking number shipping service. I had a buyer who complains not received even after I reshipped the item again. Anybody has experience on this situation? refund the money and block the user? thanks in advance.

Well you have to decide which is more important loosing a cheap item or a negative feedback and a dispute. I would just refund the payment. And block them