EBay and Paypal have a 45 days deadline for disputes about Items Not Received.
Go instead to the credit card you really paid with (Paypal is just a useful mediator). Phone the 1-800 customer service number on the card and ask the clerk about a chargeback.
Have information about dates, transaction numbers, payments, currency etc handy to help her process your refund.
Cards have longer deadlines than eBay but they do have deadlines so act immediately.