Have sent a email to Tanya Lawler ( as you advice me) & recived my full refund + an apology .. thank you very much for your help..

I will right a letter to them. Will keep forum informed. thank you very much for the advice.

I bought a item on ebay ( mobile phone) . since there is no item or refund , had to file a ebay case. After another week or so ebay closed the case seller favor saying " tracking information shows Item has been delivered to buyer(me)". But when I read check the same tracking details it shows " 17.07.2014 05:42 Delivery attempted 17.07.2014 09:44 Awaiting courier receipt ( the last update on tracking website). & did not find anything showing that the item is delivered ( even delivered to wrong person). Further to that it show they attempted delivery morning 5.42 which is a lie. Again appeal against decision pointing all above things but again ebay has denied my appeal. In the meantime I contacted the online courier service provider where seller bought the service & on staff had confirmed that the this particular shipment is "believed to be lost". I have the chat transcript in my email as evidence. I emailed the seller again I got the reply saying " it was unfortunate what has happened "& seller wants to refund me £30 once he/she get the refund from delivery company that means even seller accept this item has gone missing. I paid £140 & I lost my money & waste valuable time going after eBay & this seller. Would be much appreciated if you could advice me that how can I get my money back from eBay or this seller. thank you.

I bought a item on ebay ( mobile phone) & waited for delivery of the item item. After several weeks asked the seller about tracking number & seller gave me a number from One of the online courier service provider. Wait few more weeks & since there is no item or refund , had to file a ebay case. After another week or so ebay closed the case seller favor saying " tracking information shows Item has been delivered to buyer(me)". when I read check the same tracking details it shows " 17.07.2014 05:42 Delivery attempted 17.07.2014 09:44 Awaiting courier receipt ( the last update on tracking website). & did not find anything showing that the item is delivered ( even delivered to wrong person). Further to that it show they attempted delivery morning 5.42 which is a lie. Again appeal against decision pointing all above things but again ebay has denied my appeal. In the meantime I contacted the online courier service provider where seller bought the service & on staff had confirmed that the this particular shipment is "believed to be lost". I have the chat transcript in my email as evidence. During last week I contacted eBay through email & they keep refusing to accept the mistake they made. Yesterday I emailed the seller for the last time. I got the reply saying " it was unfortunate what has happened "& seller wants to refund me £30 once he/she get the refund from delivery company that means even seller accept this item has gone missing. I paid £140 & I lost my money & waste valuable time going after eBay & this seller. Would be much appreciated if you could advice me that how can I get my money back from eBay or this seller. thank you.