ebay refund policy fraud

[dimmarth2010]

I have bought an item,paid had it shipped and never received the item.ive opened a case for a refund but ebay closed the case saying "Item Received" ,but i didnt receive anything.Now i cannot appeal,or reopen the case,cannot contact Ebay about that item,paypal says you have an opened case (which is closed ) on Ebay so we cannot interfere.Basically it's a closed fraud scheme,with all actors pointing at each other.    Any ideas/experiences on how to deal with this?