It is really up to you. ..but you may receive a neutral or negative feedback.
If I were in your situation, I would try to help the buyer but let the buyer compesate for original shipping and 10-20% restocking fee for your relisting fee, packing materials, gas to the post office and buyer would have to pay return shipping with tracking info. Let the buyer know that you have a no return policy stated in the listing but you would like to help only if buyer can accept to take over your loss for accepting this return.
Be nice to buyer and hopefully they will cooperate with you