can anyone tell me where the air-conditioning pollen filter is on my 2005 panda eleganza?

i am suspicious that my garage havent replaced it despite it being included in the 24000 mile service

No idea - but logic says it will be somewhere between where air is drawn into the car and the air ducting inside the car !

( Not the air intake for the engine ) !!

On the Ford Mondeo it is behind the ventilation slots beneath the windscreen on the passenger side (external) so maybe have a look around in this area - or look under the bonnet and see if you can see any fan trunking leading to the outside.

It will most likely be hidden behind a plastic grille of some description. and near the engine bay bulkhead - wherever air is forced into the car by forward motion.

look in the drivers footwell, left of the clutch pedal, at the back of the centre console, should be a cover there, maybe a few screws to undo it