Have you opened a paypal dispute as well? Go with the not as described route, paypal are much more ruthless than ebay. You may well have more luck there.
Paypal will then hold the funds temporarily while they investigate.
Below is from:
https://www.paypal.com/uk/webapps/helpcenter/helphub/article/?solutionId=163596&topicID=48600020&m=TCI
You can open a dispute in the Resolution Centre of your PayPal account within 45 days of payment if:
You don’t receive the item
You receive an item but it’s significantly different than the description on eBay or on the seller’s website.
By opening a dispute, you can communicate directly with your seller to work out a problem transaction.
If you reach an agreement with the seller you can close the dispute. If you’re still not happy with the result, you can escalate the dispute into a claim. PayPal will review the claim and decide on reimbursement.
To file a dispute on a transaction sent through PayPal:
Log in to your PayPal account.
Click on Resolution Centre near the top of the page.
Click Report a Problem.
Select Item dispute then click Continue.
Click Find transaction ID. A new window displays your transaction history.
Click the Transaction ID you want to dispute.
Click Continue then follow the onscreen instructions.
Note:
Generally buyers must wait at least seven days from the date of payment to escalate a dispute for an item not received
If you don’t resolve or escalate a dispute within 20 days it will be closed. When this deadline is approaching, we will remind you by email
A closed dispute cannot be reopened or escalated to a PayPal claim
Only one dispute may be opened for each PayPal payment
Where an item has not been received, please ensure you have given the seller enough time before opening a dispute, you have up to 45 days from the day of transaction to do this.