Tracking was not an option as it is too expensive.
If the buyer tells you that the cost of shipping with tracking is too high, offer to cancel the transaction as "Buyer Request".
Even with Free Shipping, the cost of shipping is actually included in the asking price and paid in full by the buyer.
After one month in transit the buyer says he has not received the item.
He may very well be right.
You cannot prove otherwise in any case.
If he opens an eBay (or Paypal) dispute, you will lose and will be forced to refund his entire payment.
Your best move would be to apologize for his disappointment and tell him when you shipped and what service you used.
If you have an invoice number from Paypal or the PO, give him that number. Even though it is not a tracking number.
Check with eBay to see what was the last estimated date for delivery.
If that date has not passed, tell him so , politely, and ask him to be patient and to let you know when it does arrive.
Let him make the next move.
He cannot open an eBay Dispute until that date.
Mark it on your calendar.
IF you hear nothing more, let sleeping dogs lie. Don't remind him that you have no tracking and don't know when it will arrive.
If the date has passed,refund.
And add a polite note to the refund (through Paypal ) letting him know that WHEN the item arrives he can return the refund using PPa Send Money service.
And apologize again for his disappointment.
You can't win, so you may as well be a gracious loser.
Again, tracking benefits the seller, but is paid by the buyer.
If he can't afford tracked shipping, that's his problem not yours.
Politely.--- Captain Malcolm Reynolds.
https://www.youtube.com/watch?v=jZ3k2xA1Wcw
