Reporting a business registered as individual

I bought an item.which turned out to be the incorrect item. I tried to return it using my 14 days cancellation rights, but the seller rejected the return. On checking, I noticed they were registered as an individual seller, even though they had shop in their username and currently had 44 items for sale and over 140 items sold in the last couple of months.

 

How do I report this to eBay? They are obviously gaming the system and getting away with not honouring consumer rights. I've tried every way to get in touch with eBay but it's basically impossible, and there is no option in any of the reporting selections to report this. I tried to report as inappropriate content, but it was turned down because to be fair the content itself wasn't inappropriate, but it seemed like the closest choice and I thought someone might see it and decide to take action anyway. Apparently they just use AI for the reviews though... 

 

Anyone have any suggestions? The item was £60 so not inconsiderable amount. I can't really afford to chuck that amount away on something that isn't the right item.