EBay, PayPal and a Customer

The other day I asked my mom to do me a favor and send out a package to an EBay seller for me through USPS. However, my mom set this up and she is claiming the way she did it there was no tracking number (very bad). So the person receiving the package is now claiming they have yet to receive the item and now they're filing a dispute claim through Paypal. So now that this EBay buyer has locked up my Paypal account I can't exactly refund the money and I can't even see if this person has the package or not without a tracking number. So now I have to regain access into my personal bank account in order to fix my Paypal account in order to Refund this Ebay sellers money for an item they could already have. So not only will I lose the money and the item to this buyer but, I'm sure the negative feedback this person may or may not leave to my EBay account will not help matters. So much for favors >.< so upset.