> **even though the transaction shows as confirmed the receiver has not received the funds.**

That isn't possible with Bitcoin. As soon as the transaction is confirmed, the recipient has received the funds. Even if their computer was turned off the whole time. Even if they previously set fire to their computer. When receiving money, no action whatsoever is needed by the recipient or their wallet.

Remember, wallets don't contain money. Money doesn't travel anywhere. A transaction in the blockchain is a record of change of control over some amount of money. That is all there is. The blockchain is the only truth.

If the address is correct, either the recipient is mistaken or lying.