Paypal Uses and different email address.

I would like you to evaluate the scenario.
buyer has communicated via email address "A" to seller for the requirement for digital goods which seller selling.
buyer pays me using paypal registered email address "B" - paypal email address is different from communication email with buyer.
Now the buyer is filing a chargeback of physical goods not being delivered. The buyer is clearly trying to rip the seller off. The seller is selling digital goods, but the buyer which has paid using a different paypal registered email address is claiming for physical goods not delivered - the seller has no tracking information to enter into paypal since this is not a sale of physical goods.
What can the seller do to fight for this case? Will the seller have any legal recourse against the buyer if he were to submit the email correpondences to paypal.
Sincere thanks for your help




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