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Just to jump in here, just read all these post and the OP has never once 100% confirmed that he never saw the receipt. It was always "I don't remember" or "I don't think", never an outright i have never seen it. Which in my books loses credibility on OPs part.
Either way the suggestion of refunding they money until the package shows up somewhere is easily the best option.
If gooner wanted to post a pic of the receipt on here so that everyone following believes him that it was sent, and check tracking as that should have been added, we'll know where it ends up so no further callouts can occur from this same situation.