It is unlikely that the seller deleted his account. That actually takes months to complete after the last transaction because of the various Buyer and Seller protections in place and because eBay wants to collect its fees.
So what probably happened is that eBay spotted the seller as a scammer and eBay deleted the account.
So let's get your money back.
Go to the Resolution Centre at the bottom of this page.
Open an Item Not Received dispute.
Mention in the dispute that the seller is NARU (Not A Registered User). This usually speeds things up.
If the seller cannot prove delivery, you will be refunded.
If it is too late (the eBay deadline is 30 days after last predicted day of delivery) go instead to your Paypal account.
Their Resolution Centre is hidden under Tools at the top of the page.
The steps are the same but PP gives you 180 days from payment for Disputes.
