Мне повезло, используя библиотеку WaveFile (https://www.npmjs.com/package/wavefile)
const wav = new WaveFile();
wav.fromScratch(1, 8000, '8m', Buffer.from(payload, "base64"));
wav.fromMuLaw();
// You can resample.
wav.toSampleRate(16000);
// You can write this straight to a file (will have the headers)
const results = wav.toBuffer();
// Or you can access the samples without the WAV header
const samples = wav.data.samples;
Надеюсь, это поможет!