Why not simply refund his money and get him off your back. If you don't, Paypal probably will, as they usually favor the buyer. Since your shipping was CLEARLY STATED, I definitely wouldn't give in to his intimidation (or outright scam) and ship at a $60 loss. If you get a negative, so be it, just explain your side of it in a clear business-like manner and move on. 94% for 31 buys is a lousy score, sounds like a habitual troublemaker. What are his negatives for? Probably the same scam.