It's between you and the buyer. It's far too late for the buyer to open any sort of dispute with eBay or Paypal.
Did they pay for it at the time? If not, do whatever you want. If they paid and you didn't refund them, they're still entitled to their table. If you no longer have it, I'd just give them their money back, less your eBay and PayPal fees. As I say, it's between you and the buyer. Nothing in eBay's rules applies after 15 months!
