You go to Paypal.
Find the transaction in your PP account.
Copy the transaction number.
Go to the PP Resolution Centre at the top of your PP account page.
Open an Item Not Received dispute.
The first suggestion is just a suggestion, that you contact the seller.
Skip it.
Escalate to a Claim.
State that the seller is Not A Registered User (NARU) with eBay.
PP will refund you and go after the seller for their money.
