Some person on ebay stole the item I sold them, how can I get the money I refunded back?

I sold this lady a dress online, and she wasn't happy with the dress because she thought it wasn't colorful enough. I apologized and offered to exchange it, (i specifically stated I do not accept returns). She then reported me to Ebay, and said I was a "fraud" and that my dress wasn't as stated. She just didn't read it right. Finally I just issued a refund because this lady was a phys-co and completely rude. It said in the Ebay thing that they money won't be fully refunded until 3 days after receive back the package. Paypal notified me though, letting me know the money has been completely refunded back to her, and I have not gotten the package! I contacted this person, and it does not look like they intend to give me back my dress. How can I get her in trouble for this theft?