As per this thread
https://community.ebay.co.uk/t5/Member-To-Member-Support/Seller-claiming-to-be-UK-seller-but-located...
I ran into exactly the same issue in July, ordered an item based on their being a 2 day delivery expectation for installing it into a car.
Doesn't arrive three working days later - I could have bought from many other sellers with the same product nearby in a similar promised timescale - so I buy another locally at twice the price and put in a request for a refund for the original. Seller starts by saying they will give me a discount since the item will have to be returned to China. I refuse as there is no point is having two items here and pursue a refund through Ebay.
All going swimmingly until the item does arrive a week later and I have to ship the item back to China, with costs taken out of my account for the priviledge.
Many messages later (seller is now out of the loop) and I get a returns docket which again has the cost, though Ebay has told me I am protected with their money returns guarantee.
Many messages later , I am told it is going to go to a higher - manual request - level for a refund, and then the returns request is closed with no ability to go further. So I have useless item sitting here.
I have tried launching an appeal but the item number / order no longer registers on my account (the seller is still selling same on the site - UK VAT number / Union flag etc.). Messages from the last Ebay staff promising to provide the refund look to have been removed from the inbox, the last one being that I would definitely get a credit in a few days, trumping the earlier arbitration set up by the site.
What is really annoying is I cannot leave feed back - of any type since they are 'power sellers' on the site and/or I am beyond the 15/30 days to get back onto them.
Last resort will be a manual refund through the bank as it was bought on a debit card and not Paypal