eBay falsely advertise

I recently purchased something on eBay and after waiting an extremely long time for my item I investigated and found out that the item was not even shipped to my country even though the seller claimed that it was.

I then followed up and as I came close to an answer they refunded me but did so to an account that is not active.

Firstly I didn't request a refund and secondly they so easily conceded. I will like to take this up

Anyway one know who their industry regulator is, I have requested for this several time with no response.