Hi K V Sheth,
The buyer of your item is
No longer registered with eBay. The only option to sell your item is to
Relist it once again and open a
Report an Unpaid Item dispute with your buyer to get back the Final Value Fee credit. Otherwise 5% of the selling price you will have to pay to eBay. Go to Help section and read carefully how to get the Final Value Fee credit because your amount is too high.