What happens when a seller goes into liquidation do I get a refund

Hi I brought a air pressure cleaner in November which was to be delivered by 4th December I have set up a case for non delivery but ebay is telling me to talk to the seller that is not possible as they have gone into liquidation and meanwhile I have to wait untill Dec 22nd before I can open a case in Paypal This is a Christmas gift and I need a refund now not next week I tried to ring ebay customer support but OMG what a run around joke that particular ebay support is a total waste of time and money I am hoping some one in one of the forums can help me

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