Item ordered on 23rd April still hasn't turned up. Seller won't refund

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Hello brought a top from seller on 23rd April. The listing Already ended without any bids so I pm her and asked if I could buy it. I sent funds immediately and she sent me a Royal Mail tracking number the day after.
I contacted her after 3 weeks to say it hasn't arrived. She said she would raise a complaint with rm and asked me to wait 30 days. After 30 days I sent her another msg requesting a refund. She advised me she still hasn't heard from Royal Mail. Where can I go from here??

have you reported it to ebay , isn't there a time limit for claims ?

too late - seller fobbed you off it seems, you only have 45 days to file a not received claim. Too late for neg feedback too.

Will eBay see it as their sale is I haven't actually won the item though? Will PayPal be able to do anything ??

no you are too late for paypal - only chance of getting your money back is speaking to your bank if verified by visa or credit card, depending how you funded the paypal transaction.

How much did you pay?

I paid £25. I think the seller knew what she was doing when she fobbed me off.

Have you looked the tracking number up on the royal mail site? whats the status of it?