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Restore Attachment lost from Merging Accounts

A user merged two Account records. However the attachment was lost in the process. 
I am unable to restore the attachment. 

I tried this in the Workbench    
Select id, Description, name, OwnerId,CreatedDate from Attachment where isDeleted = true ORDER BY CreatedDate DESC

I see three attachments which could potentially be the one I am looking for. However when i click 'View in Salesforce' i get the error 

**Record deleted**

The record you attempted to access has been deleted. The user who deleted this record may be able to recover it from the Recycle Bin. Deleted data is stored in the Recycle Bin for 15 days.

When i log in as the user and check the Recycle bin I don't see these attachments in the 'My Recycle Bin'  or even the 'Org Recycle Bin'

Any other way to restore Attachments lost from merging Accounts?  
VinayVinay (Salesforce Developers) 
Try the steps mentioned below.