EBay.in
Item not Recived on Purchase

I had Purchased an item from GEB of ebay.in from seller 12cworld, It has been 40 Days but the item has yet not reached moreover the seller is asking me to pay Rs 2100 to release the item from sell tax

I had Requested a Refund Request but there is no action from ebay and moreover they have put my refund on hold, my ebay id is debjyoti10