Ring Paypal, tell them you want to speak to a supervisor and that you are not happy with their decision. If they won't elevate your complaint tell then calmly that unless you get to speak to somebody who can assist you you will have no chouce but to put in a complaint to the FSO as you did not receive all the items back and are more than happy to fax them a Stat Dec confirming the fact. You may have to go to the lengths of reporting them to the police for fraud and getting a crime number but usually the threat of the Ombudsman is enough. Unfortunately you may end up getting your money back but it will be funded by Paypal, the scumbag buyer will not have to give back the refund.