I would fight eBay stating you never got the item. It should be on the buyer to prove they sent it. If not file a separate dispute with ebay for fraud if you can.
I had a good experience as a seller on ebay. Sold a jacket. Buyer paid, then said it wasn't as described. Said it was dirty, which I knew wasn't true, but whatever. I had said no returns in the listing, but I said cool, just ship it back, (You pay shipping) and Ill refund the money. Buyer said they already took it to the dry cleaner, and would only accept a refund of $40, which is what it cost to be cleaned, and they would keep the jacket. I declined, and offered to refund the full purchase price. So buyer files a dispute, ebay ends up ruling for the "buyer" and said they could return it (they pay shipping) and I would refund the money. So essentially the same thing I offered them originally. Well the buyer dragged their feet, so after whatever the time was, I asked for the case to closed, since I never received the item. Ebay agreed.
Well then the buyer left negative feedback, bringing down my perfect score. So I filed a complaint, and ended having to call the call center. Had the feedback removed, as the seller threatened to leave bad feedback if I didn't take their deal. Turns out that's against ebay rules, so Poof, rep made the negative feedback go away.
Anyways, just thought I'd share. I know a lot of others have had really bad experiences.