ruthsdevildog
If being delivered by courier or some form with Proof of Delivery Service, you can refuse receipt.
If you get it in the mail (regular mail), you dont have to lie, simply never ackowledge that you received it. Avoid confirming receipt. He will still have the burden of proof with PayPal in providing them an online POD, something he cannot do if he sent it via regular mail.
He may have also returned it to you and insured it and intends to file a loss claim. You cant tell what he will do aside from being certain that he is a cheat and liar so nothing would surprise me.
That may be the reason for him telling you that he is returning it.
You can pull a real number on him by ackowledging to the POst Office that you did receive it at the time he files his insurance claim and it is then denied.
Delay doing that until after 30 days from date of sale so he cant file PP claim. I like to see a cheat get caught and get the short end of the stick.
Malcolm