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Company refunded now wants payment.

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Company refunded now wants payment.

Hey, just wondering if anyone has ever had a product not delivered and disputed so you got your payment back.  Then, the company sends you the product and wants payment through a "special" paypal.me account?    Do I trust this link?   Is this a scam to get access to my billing information?   This is part of their email:

We had just started and operated a small business so we couldn’t imagine how suddenly the amount of orders exceeded. Lacking of human resources had led to production overload and also disrupted shipping. Many customers had expressed dissatisfaction, doubted us so they quickly opened disputes. As a consequence, Paypal decided to hold our money; hence, we couldn’t afford the shipping costs and it led to longer shipping duration. After a lot of efforts of getting loans from banks and other sources, we still struggled to pay shipping costs and covered productions costs as well. The problem was we had to refund payments for individual customer’s transaction even when the blankets had been delivered. We understand this was totally our fault but at the moment, we have no option than to hope our generous customers lend us a hand. If you have already received your purchases, you could help us save our business on the verge of bankruptcy and get us out of millions in debt. Please refer the attached image for the history of your transaction as well as the link proving that your order has been delivered: