item not recieved

i have brought and paid for a car carpet set inc shipping costs and duty paid through paypal  early september , when the item did not arrive and having checked with the seller it had been sent ,i opened a case , ebay closed the case stating the seller sent me a tracking no and the case was closed in the sellers favour  i am now left out of pocket by 138 pounds  what can i do , as ebay are unwilling to refund my money

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