While you have only 30 days after the last expected day for arrival to open a Dispute on eBay, on Paypal you have 180 days from payment to do so.
The PP Resolution Centre is hidden under Tools at the top of your PP account page.
The first suggestion is to contact the seller.
You have already tried that, so just move to the Claim.
If the seller cannot prove delivery (not shipping, delivery) you will be refunded.
BTW, although many sellers successfully ship perfume, technically is is flammable (oil and alcohol) and is not supposed to be mailed without proper packaging.