Refund for returned item that never arrived.

[chloe.luke]

I returned an item. Seller is in Delhi, India. I followed all the rules, provided the tracking number to seller and eBay. Tracking information traces it as far as the "postal agent" in Delhi. Suppose the seller is telling the truth, that he never got the item, that it was lost somewhere between the postal agent and him. Who is responsible, who bears the risk of loss? eBay, obviously, is trying to pin it on me. I'm a little rusty on my UCC law, but I'm guessing it's eBay. eBay both made this transaction possible and is the party best able to bear the loss.  Thoughts?