Was this the 65 gram gold bracelet, which you have now relisted?
If so, did all of this happen only yesterday, 1st May? You sold it, had your payment taken back, and tried unsuccessfully to contact eBay and Paypal?
If so, it's a bit early to be asking for advice here. You need to keep trying to contact eBay and Paypal. Due to the coronavirus situation they're harder to contact, but none of us can do anything about this.
The obvious answer would seem to be to open an unpaid item case. However, as the payment is presumably still recorded as having been made, you may need to ask eBay to open it for you. Keep a note of the dates and times you try to contact them. In the worst case scenario that you still can't reach them, it may help you to appeal the fees.
I don't know where you stand with PayPal. They don't refund fees any more when sales are cancelled, but fraud is a bit different. Again, you have to keep trying to reach them. Unlike eBay, there is a right of appeal to the financial ombudsman if PayPal don't follow their procedures correctly.
On the positive side, be thankful the fraud was discovered before you posted the bracelet. Sellers often end up losing both their payment and their item.
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