Item not received after 90 days

[changexchange]

Hello all

Exactly 90 days ago, On Jan 27, I sold an item, and shipped it normally (It was a small purchase, so there was no tracking information). However, today, I got an INR case from it. 

Can I close the case? How long does a buyer have to file an INR case? 

Thanks for your help!

[Anonymous]

They have 30 days from the estimated delivery date to file.

[changexchange]

So how do I proceed? Can I resolve the case by leaving a statement saying that they have missed their deadline?

[kensgiftshop]

@changexchange 

You can deny the refund on Ebay after this long.

If the buyer paid with Pay Pal, they have 180 days to file a claim and with no tracking, you'll be refunding.