That's a tricky situation. International shipping and tracking can be spotty depending on the shipping method used, the dependability of the postal service in the country to which you're shipping and the diligence of the carrier.
Ebay recommends allowing more time for delivery of international parcels but their overly optimistic delivery times often put unrealistic expectations in buyers' minds.
You did the right thing with the other buyer and had she been honest, she'd have paid you back once she received the item. You got a buyer without a conscience and I hope you blocked her and posted her ID in the
blocked bidder thread so others can block her.
While I'm not sure how you might have had better resolution to the previous (or current) situation, I'm not sure that ebay gave you accurate advice. If the buyer opens INR (either case) and tracking doesn't show delivery, escalated or not, you'll lose the case. And if escalated, you'll not only lose but your account with be dinged because you didn't resolve it yourself and ebay had to step in.
So I'm not sure exactly how to advise you and the best way to protect yourself should delivery be made after a refund is issued. I think the best way to handle it (if you have a patient and understanding buyer) is to request patience and let her know that Paypal allows up to 180 to file INR disputes so if she doesn't receive it, she has that option open to her.
Other members might have other suggestions.