Then I would definately not drop the claim, either he is really stupid or is playing you, either way at this point it is his problem to resolve, not yours. If he says he will refund your money then he can do that as a resolution to your claim and they will then process the refund and unfreeze his account. If you drop the claim then you are saying it is resolved, and you are then SOL if it never arrives. BTW the tracking number is not really a tracking number, it is a delivery confirmation number, and it only show that the postage was paid and then that the delivery was made, nothing at all in between.