Did you open a case to say you had not received your item?
The only reason Ebay would say the case was closed would be if the seller had tracking proving delivery of the item.
If that is what has happened so far, you can try your payment provider.
"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)