Order received is damaged,contacted seller, ask for refund & will keep damaged items, seller agrees

Hi, my order was damaged in transit, contacted seller asked for a refund & I offered to keep the damaged items. The seller agreed but then said they would resend the items, and if I did not receive them in 20 working days to contact them and they would do everything to help me. To date, I still have not received the resent items, I have contacted the seller several times with no response. ebay say they cannot help as my purchase is no longer eligible for buyer protection. Please, is there anyone who can help? as to how I can get around this situation. 

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You only have 30 days in eBay to open a case.

But you have 180 days to open a case for INAD in PayPal if you paid via PayPal.

The seller then should respond to the case as having sent a replacement and the original not required to be returned.

Don't close the case until you have a satisfactory replacement or refund.