Well, I am happy to report that the case has been closed and ruled in my favor. After getting no where with the buyer, I finally told him we were at an impasse and I was not refunding his money. I actually took it upon myself to escalate the dispute and have eBay Customer Service step in and make a decision. In less than an hour, they ruled in my favor thanks to the tracking information and released the funds in my PayPal account.
Thank you to everyone for their help!
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