ShipScript has been an eBay Community volunteer since 2003, specializing in HTML, CSS, Scripts, Photos, Active Content, Technical Solutions, and online Seller Tools.
Has your buyer paid? If so, then she paid for shipping that needs to be refunded.
I think the easiest way to keep all the accounting straight, and to avoid the failure of no tracking number, is to cancel the sale at buyer request and then relist at the same fixed price with "local pickup only" so that she can repurchase without paying shipping.
The buyer will be emailed a QR code which she must bring when picking up the item. If you have the mobile app, you can enter that QR code into the sale and eBay will mark the item as delivered.
If you don't have the app, have the buyer sign a copy of the sale and then you can mark the item as shipped. In this case, you probably won't see your funds until the hold period is over.
