How did you pay?
EBay's Money Back Guarantee is only good for 30 days from the last estimated date for arrival.
However, Paypal's Buyer Protection is valid for 180 days from PAYMENT.
Get out your calendar and start counting.
If 180 days has not passed, you can make a Claim as Item Not Received and get a refund.
Using PP backed by a credit card is the safest way to buy online.
If you used a credit card online phone the 1800 number on the back or on your monthly invoice and start a chargeback.
These also have deadlines, some as short as 120 days, most the same 180 days from payment as Paypal.
Basically you have been scammed by the seller who did not have the product and will never have the product.
Report-schmeport.
Get your money back.
And never use a debit card or gift card for online purchases, those do not offer refunds or buyer protection.