So one person says there was pictures and one person says there wasn’t. Somebody is lying.
The OP conveniently left out the fact that he waited a month to complain (if true), and did not respond to the sellers request for pictures. Originally, I was leaning toward the OP’s side, but can see how the seller would consider this suspicious. To say the seller just replied with “I can’t help you” is misrepresenting the truth, if you did in fact ignore his request.
On the other hand, pictures should not even be necessary. Why would the buyer want to waste his own money shipping them back, If they did in fact fit his car. Not a great scam. Obviously he’s not lying about that.
Solution - buyer ships mats back at his cost, seller refunds once received and confirmed to be the same mats. It’s not so difficult
