need some advice

i need some help on a matter! in mid july i purchased a bunch of 50 card
lots on ebay f the BAP update singles! i paid promptly and waited almost 30
days for them to arrive, of which they didn't. So i followed the proper
steps and got a refund through paypal as i only have 30 days to do it! At
the same time i contacted the seller letting him know i was doing this, only
as a precaution because i was going on holidays! If the package arrived i
would drop the refund and give him the payment back.
when i got back 2 weeks later the package had still not arrived. another 3
weeks went by, and still no package. i recieved a refund from paypal. now 3
days later after i recieved the refund, i get slapped with 23 negatives from
the seller accusing me of fraud.
what would be the best way to handle this. although i may have messed things
up, as in the heat of the moment i gave him 23 right back. of which i was
just going to leave a neutral and be done with the situation. Perhaps i am
wrong in this i dunno. i just followed the rules like evryone else!

What should i do