This is a common scam people try. How long did it sit in storage? Where is the buyer located(hot humid or dry climate?) Even if you have pics showing how you sent it is different than you got it back it will still be a fight with eBay, but they may cover you if you can prove it is a different...
I always said they should have started with 1/3 for their LOTR line. I bet a lot of collectors are gong to be upset if they begin a simultaneous new line in 1/3 now that the 1/4 is just finally getting fleshed out. I wonder if this a 1 off or they are going to do more in 1/3.