Go here:
http://resolutioncenter.ebay.ca/
and open an Item Not Received dispute.
You will first be told to contact the seller. You've done that. Go on to escalate to a Claim.
Be sure to say in the Dispute that the seller is Not A Registered User (NARU) or that the listing has been removed.
This makes the Claim move faster.
If the seller cannot prove delivery, you will be refunded your entire original payment.
There are deadlines. Act now.