Buyer acknowledged receipt of item through open Ebay communicaiton (recorded in Ebay system emails);

Buyer claims item not as described.  Happy to accept that Buyer was not happy, and told them to return it for a 100% refund (desite the fact I know beyond doubt the item is worth 10 times what the Buyer paid for it - the item was listed dirt cheap, and no one else bid).

Buyer agreed in open communication to return it (again as recorded on Ebay email system)

Time passes, no return.

Buyer then claims a refund via PayPal, and gets it.

Buyer has both the item (worth much more than he paid for it), plus his money back.

Reported the Buyer to Ebay days ago - no response.

Also appealed the decision many days ago - again no response.

Who protects the Seller - who acknowledges the Seller?

The evidence trail is inside Ebay open communication, yet nothing is happening.  Worse, there is no communication back to Seller from Ebay despite two approaches by different channels.

I will leave negative feedback for buyer in the final minutes left to leave it.  I have 100% Ebay feedback for over 10 years!  I have never in this time left negative feedback, nor had this problem arise.  I am only grateful the item sold for only $20!!!!!  I will never trust selling expensive items on Ebay.

Any advice on next steps?