You have up to 45 days from purchase to start an Item Not Received dispute. The link is under Customer Support up there in the top right hand corner.
If more than 45 days have passed, you are outside the Buyer Protection period of eBay and Paypal.*
So you go to the credit card you actually paid with (Paypal is just the mediator) phone the 1-800 number on the card (or monthly bill) and ask the card's customer service rep about a chargeback.
She will need dates, transaction numbers, payment amounts etc. to process your refund.
* Was the kilt being custom-made? There are somewhat different rules for custom-made and pre-order items. Not sure what they are.