You will have to pay the seller direct.
They can send a request for money via Paypal or, if they are happy to supply their details, you can pay via bank transfer.
Ebay can't reverse the refund and the seller can't send a new invoice.
Old school solutions would be for you to send a cheque or Postal Order.
"There are two ways to be fooled. One is to believe what isn't true; the other is to refuse to believe what is true.”
Søren Kierkegaard, Danish philosopher (1813 - 1855)