The VAT invoice was stated to be provided in the original listing, the purchase was by a business. The Seller accepted the fact they had mislisted, and accepted the return not via eBay (they sent a label) as it was beyond the 30 day window to open with eBay.

Thanks for advice above, I am going to push for a Section 75 Chargeback which was the advice from CA. But will move to a more legal route if necessary.