the post office is liable.
When i was a member of the Britannia cd music club i had 5 cds sent to me. I returned them and thought that was the end of it.
20 odd days later i got a bill for £90 for the cds. Told them i had returned them and luckily i had the receipt for the postage details.
Got a claim form from the post office and about 7 days letter i got a cheque for the full amount.