What does the tracking show?
If it shows delivered to the correct address/postcode, then you will not be able to get a refund.
If the seller had opened a 'not received' case through Ebay, if tracking shows delivered, you would not have been expected to refund.
"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)