Lost the 2nd chargeback after winning the initial

Sold an item for $700, shipped it on time with insurance and adult signature via ups. Package arrived on time and was signed for, gps from shipper confirmed.

Buyer claims they never received it, filed a chargeback. I Won. She filed a 2nd chargeback with her bank and I lost. So no money back and no item returned.

I reached out to Amazon and they said the case is closed when I asked if this qualifies for Amazon Seller protection.

Spoke to the buyers local pd to file a police report and they said I need to file in my town not theirs. Frustrating