To win an Item Not Received dispute the seller must prove delivery.
If the item shows as delivered the seller is not required to refund the buyer. Even if the buyer refuses the package.
The delivery is the important thing. What the buyer does with the purchase after that -uses it, donates it, returns it - does not affect the seller.
If the buyer receives the shipment, then opens an Item Not As Described dispute, the seller is required to send return shipping. When the return shows delivered, the buyer is refunded. (The seller is out the cost of shipping both ways, with tracking, but has a saleable item back to relist.)
The seller could show delivery.
A Not Delivered dispute would fail.
Once you receive the purchase, it's yours to do with as you wish.
The seller has no responsibility for your actions.
You can leave feedback. Some future buyer might read it.
It is also possible that the refused package has not been received by the seller, since returns are a very low priority for any shipper.
after a decade as a customer and many thousandths of transactions.
One failed transaction out of thousands? OK.
