I think based on the time passed that I'm outside of the window for any action as I paid on the 30th December and there is either a 30 or 45 day window and both of these have passed.
It is 45
days, and whilst I'm not having a go at you in particular, as long as you paid for "goods" or equivalent via Paypal and have not received them, you should ALWAYS
open an INR with Paypal on the 45th day. You are not saying that you distrust the seller in any way, but what you are saying is that "I am safeguarding my payment that I made to you" just in case the goods you sold me do not arrive (or are late). The seller should not worry about this, because if you do ultimately get your funds repaid, the seller will be able to claim from the relevant postal service. This should never put an honest sellers nose out of joint, but will always catch out the dishonest seller.