Buyers have a limited time to open a INR case, and there is no way that
buyers will come back after they lose their money and the item they
purchase. Just like sellers file unpaid item cases, buyers file INR
cases.
If the package doesn't arrive on time, you will be refunding. That's
just the way it works. The seller is obligated to get the package to the
buyer. I'm sorry, but I don't see you winning this unless the package is
delivered before the buyer escalate...