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as of May '24 this has dropped to 30 days-
Dispute must be opened (i) within 30 days of the date of delivery or
fulfilment (as applicable) of an order or (ii) within 180 days of the
date you sent the payment to the seller, whichever is sooner.https://www.paypal.com/uk/legalhub/paypal/buyer-protection?locale.x=en_GB#opening-disputes
Just a heads up, if buyer paid with PayPal, they have 180 day buyer protection so could chase a refund through that.