From eCommerceBytes, a response to a seller having difficulty with eBay after ruling in favour of a buyer in Russia:
OP here are some step...
1) Go Out and purchase a football helmet.
2) Put helmet on and fasten chin strap securely.
3) Find a brick wall.
4) bend at the waist and run full speed into the brick wall.
5 Repeat until helmet breaks.
These steps will not get you satisfaction through eBay, but you will have the satisfaction of having destroyed a perfectly good helmet in less time that it would have taken to get eBay to address and correct your issue.
It won't get the buyer his/her money back but might bring a momentary smile.