Why have you waited so long? On every listing eBay explain their 30 day Money Back Guarantee for issues just like this.
You are way, way out of time to claim with eBay.
If you are within 6 months you may just be in time to claim with Paypal. They have a 180 day buyer protection policy.
On your PP account on the left select resolve a problem. Open a case for item not received, and escalate after 2 days and before 20 to start the refund process there.
