Mr Anonymous
Tire Wall
Yes, by simply writing "refused" on the package when you got it, or if after you opened it and realized it was something you didn't pay for and was an obvious mis-shipment, at least save the box so it would be easier to return.This could have been taken care of weeks ago.
Matt screwed up and sent the wrong thing to the wrong person. I'm sure it was not intentional, and it seems like the box being thrown away has been the secondary source of the difficulties here. Perhaps you could meet Matt half-way and come up with a suitable box, and have him PayPal you the shipping charges. The charges should be the same as it cost him to send it the first time, plus a little extra to cover the PayPal fees.
Let's everyone try being cooperative. We're a small community and a lot of us are friends. Sometimes, you put in the extra effort, even if it's for someone you've never met. It always works out better in the end.