Buyer won't return boots shipped stating Bay said they would get a refund and to just keep the boots

[cyber.trove]

I shipped item #384771363894 Woman's Cowboy Boot 1901 IE Size 7 Burnt Orange Highly embroidered.  They paid April 8th.  We promptly shipped.  After receiving item, they contacted and said their foot slipped around, that it was the wrong size.  They wanted a refund.  They stated eBays told them they could just keep the boots.  We have told them repeatedly to ship the boots back in same condition for full refund.  They have given every excuse not to including having been sick with covid.  They did commit to shipping back and that I would receive boots back no later than May 22nd.  I do not have boots back.  There is nothing being tracked on the shipping label, they are simply keeping the boots.  I am seeking full payment and the second shipping label cancelled.  What they are doijng is fraudulent/stealing.  Thank you for your help in establishing that this sale is final. 

[inceptions]

If you refunded before the boots came back or if eBay already refunded on your behalf because you failed to accept the return for an item not as described, and if the buyer is not interested in returning the boots, you will not get the boots back.

For the future, accept the return and wait until the item comes back before you refund.