There is a system and unfortunately you did not follow it.
Paypal will not allow either party to have both the item and the money, but there must be proof that one party has both.
That proof is tracking that Confirms Delivery (not shipping, delivery) of the item.
The same proof of delivery is required when a buyer claims that she has not received a purchase. If the seller has not used a tracked shipping service, he is required to refund the buyer.
The deadline for Disputes and Claims is 45 days. Both eBay and Paypal are firm about this.
Which is why it is not a good idea to accept Surface shipping from overseas sellers. It won't arrive in time. And obviously, it is not a good idea to use Surface shipping to return unwanted items, even with tracking, because delivery will take more than 45 days.
However.
Go to the credit card that you really paid with. Paypal is just a useful mediator. Phone the 1-800 customer service number and ask about a chargeback.
Have all your payment, date, item, currency , shipping info handy for the clerk.
Some cards will accept proof of shipping instead of proof of delivery. Most cards have longer deadlines than PP.
But they do have deadlines so act immediately.