If you take eBay to the small claims court you need to have very, very deep pockets.
I'm afraid the error is with you, and not eBay here.
If you open a case for item not received, it gives the seller 3 days to accept and refund you.
The only way a case can close, is if the seller enters a tracking number showing delivery, or you forgot to escalate after the 3 days, and within 30 days. If there is no activity, no escalation, eBay believe the matter has been resolved, and closes the case after 30 days.
You cannot open another case for this with eBay, but if there was no tracking showing delivery, chase your refund up with your payment provider.