Just to set the record straight, there was no scam or attempted scam on my part.
The concept of a 'genuine loss' is an interesting one. How can anyone prove a negative? If I as the householder say that it was not delivered and corroboration lies with the tracking data, what more evidence is needed - CCTV running 24/7 with night vision?
The amount was small but is seems unlikely that they have a different procedure depending on the sum involved. If they do, they should at least be honest and say that purchases below £x.xx are not covered.