Can you find the item still in your purchase History?
Open an Item Not Received dispute in the Resolution Centre and indicate the item has been removed due to whatever reason it was that ebay cited to you in their correspondence.
That should get your money back promptly. If the option should arise, don't accept an offer to replace from the seller. Often (although not always) this is a stall tactic used by some sellers who may be less than scrupulous.
Please indicate whether you need more specific step-by-step instructions and your fellow ebay members will be pleased to assist you.