Google play

1) Go on your android device and purchase anything on Google Play using PayPal. In this case, I bought a subscription for something.

2) Make sure you checkout with PayPal!

3) Wait a few hours (any reasonable time) (I waited 1 week)

4) Log into PayPal and report an issue with your transaction. Explain with detail how you "purchased this digital service/good and never received it".

5) Most of the time, PayPal will instantly solve your case and refund you.

( I got my refund within <10 seconds of launching the dispute)

6) If you don't get an instant refund, Google will never personally fight against a Paypal dispute. Just be patient and PayPal will side with you!