eBay has allowed a buyer to return a new item 3 months after purchase. But goods have not arrived.

And yet eBay has closed the case?  How do I get it re-opened?

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eBay have given buyers the option to return outside of the MBG time. I suspect YOU are the one who accepted the return.

 

Unfortunately, you are probably going to lose the item and your money.

 

ACTUALLY READ how eBay works. Specifically the MBG.