PayPal Credit Card Complaint

PayPal Credit card department,

Identity theft / Fraud / Embezzlement New York

I purchased a coat in - 2014 on Ebay and used my Paypal account. The coat was NOT the real thing and I was told by the seller in - - to send it back using USPS and I would be refunded the money. The cost of the coat was $400.00 I had it insured. The seller in - - claims she never received it. The USPS says it was delivered and gave me a delivery receipt. Filed a complaint with PayPal and they denied it because it was 45 days after the purchase. Now I do n't have the coat and I am obliged to pay the $400.00 to PayPal with interest. I filed a complaint with -. to no avail. This is fraud and PayPal should stand behind their paying customers.