[Nabeshin]

You know you can just do this on any shop that has Paypal as a payment method that supports buyer protection, right?
Make a fake ebay listing, sell the item to yourself, complain it never arrived or it was broken, get a refund from PP (just make sure you cashed out and closed the seller's account first so they can't charge you back)

Good luck hitting this more than once though, and good luck opening a brand new PP account without going through a gazillion hoops to verify your identity for an account that's just gonna get used twice (or they'll freeze your money)