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How to handle this?? Please Help

I had someone make an offer on an item. I accepted. I packed and was ready to ship. When I went to print the label I got a pop up from Ebay saying to wait because the item was not paid for yet. I waited more than a week and nothing. So I filed a final value fee credit. I received that. This morning I got a message from Ebay that the buyer has filed an item not received. They did not receive it because it was not paid for.

This is getting pretty annoying.

This is part of the notice

"Here's what the buyer said
Buyer requested
The item
Comments
hi there i am truly sorry about the sale my daughter was using my lap top for school and i did not have access to it.I had also fogotten about putting in the offer, i would never put in for something i was not willing to pay for.Iwas so happy to see the Hershey mug you were selling because i had two and broke one and wanted to have a backup if you look at my payment history you will see i always pay on time and have positive feedback again i am truly sorry many thanks"
It seems like they have no clue what the Ebay different functions are.
How can you file an item not received if you did not complete your part of the deal.
What should I do??
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You can message the buyer and explain what happened.  I want to assure you that you did nothing wrong.