Seller avoiding contact and refusing refund, how do i report them?

[saman_pasco]

I brought an item sometime last year in December on the 18th, but the item never showed up. I contacted and they offered me a refund if it had yet to show up by the 5th of February. It is now the 19th and I have still yet to receive any form of refund or compensation and despite multiple attempts to contact them about the issue they refuse to reply unless I bring up reporting them. 

I would have simply left feedback, but when I went to do so today a notice appeared on my laptop screen telling me that I couldn't because the number for the item the I paid for did not exist, or that I had already left feedback (which I have never done.) 

I don't know what to do. are refusing to respond and I believe, are looking for excuses and/or reasons to not give me my refund which I am legally entitled to. 

How do I report them? 

[kopenhagen5]

You don't report them, provided you paid by Paypal simply log into Paypal and open a case for INR to get a full refund.

It appears the seller may have strung you out beyond the time to leave feedback which you only have 60 days to do so.