@suleepink
DO NOT under any circumstance issue a refund without having the items in your hand! Period. Buyer could be scamming you. Once you refund and the package arrives, buyer has no incentive to return the item.
One COULD go on line and file a Package Intercept and pay the fees IF you are required to refund under an INR case. It may work. Look, PO is swamped and the easiest thing is to tell customers anything to make them go away, especially if it means less work for them. So take what one person told you with a grain of salt. When dealing with the government, if you don't like the answer you get, call back as you'll get someone else and likely a different answer. One can always appeal locally to the Postmaster, the "boss" of the local operation.
Next you need to go to this link and read carefully the eBay notice on late shipments. That will give you guidance on the timing for giving refunds under a INR case. You can read it from the horse's mouth or get interpretations here. That movement yesterday extends the time for delivery.
Now all of this said, even when the item is delivered the buyer may file a case for Not As Described (NAD) and ask the item be returned and refunded. IF that happens come back here for advice. DO NOT communicate with buyer through email other than eBay messaging. Do not "do something" you "think" is right as you could suffer a MAXIMUM loss scenario - lose the item and the money. Try to take any emotions out of this situation and work the process to your advantage.
I am guessing that with this buyer you are going to lose some money, the key is that the actions you take or do not take will determine how much money you lose. SO play it smart and work to minimize your losses.
Good luck and keep asking!
