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Dispute denied even though I didn't receive what I ordered - Dispute Case ID: PP-D-76872570

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Dispute denied even though I didn't receive what I ordered - Dispute Case ID: PP-D-76872570

Purchased two security cameras from a website advertised on Facebook for $39.96. I received 2 32gb Micro-SD cards from China. The seller also charged me $6 for sales tax (from China?) which wasn't even shown on the receipt from the website or on the order page on the website. That was before I received the SD cards. The said they would refund the sales tax but never did. (Which is documented in the dispute) The (Shopify) website I purchased from was no longer there 3 days after I made the purchase. The seller quit communicating with me so I filed the dispute as "Not as described" because I definitely did not receive what the PayPal receipt and email receipt said I ordered. Photos and screenshots of everything were provided. And I asked for a refund of all but $10 which is what the SD cards are worth. 36 days later the dispute was denied. I have tried contacting the seller several times at the several email addresses provided through PayPal and the website receipt and the domain owner. Never heard another thing from them. As a seller also I have to provide documentation if there is any dispute on my sales. I am curious if the seller of this item provided any proof. This is obviously a scam and the seller keeps setting up new websites because I have seen the same product and the same website but using a different domain name. I have even saved the downloaded webpage of the new web domain. I wish I would have done that with the first website that I ordered from.