Product: Money transfer, virtual currency, or money service

I purchased a kids water table from XXXX on XX/XX/20 and paid a total of {$52.00}, including shipping, via PayPal. After not receiving any order confirmations, shipping notifications or the product, I contacted the seller on XX/XX/20 via the Contact Us link on their site. No response. On XX/XX/20, I sent an email. Still no reply. On XX/XX/20, I logged into my PayPal account to find out how to cancel the payment. Thats when I noticed that the transaction showed a shipped status and XXXX tracking number, so I went to the XXXX site to track it. 

The tracking status showed the package had been delivered on XX/XX/20, but I had never received it. We have been at home under quarantine, so there was no way we missed a package that size that I had been waiting for. I submitted a lost package claim, assuming it had been delivered to the wrong house. I then noticed that the shipping info showed the package weight as 0.8lb, which I found suspicious. The water table by itself was about 12lbs, plus it came with accessories. At this point, I did a XXXX search for XXXX scam and ironically one of the search results was a thread on the PayPal Community page with hundreds of complaints about this company. Countless stories of people who have been defrauded out of their money, and PayPal continues to allow it. They have been put on notice many times and refuse to address the issue. https : //www.paypal-community.com/XXXX I immediately started my claim with PayPal, explaining all of these details. On XX/XX/20, I received an email from PayPal stating that my claim was being denied because they received tracking from the merchant confirming that the merchandise was delivered. Even more irony that on my daughters birthday, I was denied a refund for the birthday gift that never arrived. Whats even more insulting is that PayPal makes it clear that there is no appeals process and they make follow-up nearly impossible. I am livid that the so-called investigator had the nerve to state the merchandise was confirmed delivered when clearly the item that was supposedly shipped does not match up with the item I purchased. If a 0.8lb item was delivered on XX/XX/XXXX, it was probably thrown on the table into a pile of random mail. Ultimately, if it wasnt something I recognized or expected, it would have been thrown away with the rest of the junk mail. By XX/XX/20, I would not have been able to make a connection between something like that and the large vibrant toy I ordered. 

Today ( XX/XX/20 ), I went back to the XXXX site to check the status of their claim, but it showed the search had been canceled. I called customer service to ask what that meant. They informed me that the shipper had requested the investigation be canceled. Again, suspicious! Any legitimate seller would actually communicate with their customer and would want to find out what happened to the product. In this case, they already know, because they never shipped it! 

So, of course I couldnt let it go. I studied the tracking info some more. XXXX XXXX XXXX XXXX XXXX sounded expensive, so I decided to find out how much it would actually cost to ship the item I ordered. I pulled up the products package dimensions from the manufactures website and plugged them into the shipping calculator on XXXX site. It would cost approximately {$360.00} to ship that item via that method.