Restricted Account permanently

My selling account has permanently restricted because the buyer said the package didn't arrive.

Eventhough the USPS said it was delivered.

This is the first time happend after selling 1 year with EBAY and my account just closed permanently.

I have chat with EBAY and she said the decision is final.

Anyone has this problem? I am so disapointed.

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I'm sorry to hear that. It is unusual to have an account suspended because of an item not received case.  I've never heard of that happening so there may have been other factors which eBay  wasn't specific about. Did you have other claims?  When the buyer opened the claim did you enter the tracking number to show delivery?