This again shows why it is pointless getting into "discussion" with selllers.
All you need to do is open a case from the item in your purchases record using the reason "does not match description". [Do not use "not delivered" - as something was delivered]. You will need a photo too for the case. If you got the "label" without opening a case you may well be right - sadly - about the refund.
The seller will send a label to return the odd bit of cardboard [yes - you probably will have to] and will refund in full when you return. It's pretty well automatic so do not enter into discussions!
If he does not send the label then after 3 full business days escalate it to eBay. They will probably refund.
This applies even if in China if seller does not send a label @fift3en