Have the shipper return it to you. Refund the buyer and move on. Don't risk anything if the buyer hasn't provided valid information. Also let AudioGon know ASAP to mitigate feedback risk
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Paypal almost always protects the person sending the money so seller be careful - Paypal is the worst when it comes to these things - at minimum they will hold your money forever and at worst give it back to the sender - sign up for Audiogon Xpress Checkout and use that rather eBays payment tool it's better for on here at least.