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@HigginsWillDoIt
Surely the point of a receipt is to hold on to it so that should something go wrong you have evidence you have fulfilled your part of the contract.
Once the agreement has been made between buyer and seller it is a legal contract. The buyer is contractually obliged to pay, which in this case has been done and all buyers can prove this through bank statements etc. The seller enters two legal contracts: one with the buyer to send the goods to the specified place in the manner agreed, and with the delivery company to get the goods there.
Until the buyer receives the goods they are still the seller's responsibility.
You claim you sent them but the goods have disappeared... The process has fallen down in the seller/delivery company contract a and is nothing to do with the buyer.
Therefore it is the responsibility of the seller to either provide a replacement or refund to the buyer.
The seller and the delivery company then sort out the sellers loss between them. If the seller can prove they sent the items the delivery company then either has to return/replace/refund the value of the goods. Your bank statement shows how much the goods are worth as it's what you were paid for them.
In summary, the law is clear on this and is designed to protect the buyer who has to pay before receiving the item. The buyer is not to be left out of pocket. The seller shouldn't be either and that is why it is the seller's responsibility to get and keep proof of postage.
So, it's your problem you lost the receipt/proof of postage. Refund what people paid for unreceived goods.