You cannot make a complaint against eBay. Your case was closed because you claimed too late.
On every listing is written eBay's 30 day MBG, Money Back Guarantee, this means to claim a full refund for item not received, you need to put in that claim / case within 30 days of the item's last estimated date for delivery.
You'll now need to turn to your payment provider for help with your refund.
@clarjenkin_6