sorry but I honestly don't think this person derserves nice treatment - theft is as bad as dealing with counterfeits. being nice and stealing is not good - and don't give up just bec it is a low amount. this really gets to me bec i was recently in the seller's position (not my fault but the seller's) and had money and item. I honestly couldn't sleep properly, so I wonder how he does.
I would do the following, which I have done with buyers: I would suggest that you very politely tell him that he has kept your money (if he filed for more than the actual cost he is still making a handsome extra profit, right? so he can give you your money anyway) and that you are hoping for a refund. wait for his response. I would even send a letter (you can get his info off ebay, right?) - and if he does not respond etc I would send him another email saying that you will pass this matter on to a lawyer. for me this has always worked. not sure about the legal realities over in US bec you have different state situations etc... anyway, this is just what I would do. and of course you could always do a chargeback and/or go to the police
I am sorry about this. it is so upsetting. best of luck with getting your money back.