Dear

Over the years we have had to formulate various company
policies. These policies have never been arbitrarily
adopted, but rather chosen in order to be able to
accommodate our customers by providing our product at the
lowest conceivable price while remaining in business.

One of these policies is that our customers have ( ) days
in which to return any merchandise for a full refund. We
feel this allows sufficient time to inspect our product
and be assured of its quality.

I am grateful for the business you have seen fit to give
our firm and am proud to have you as one of our customers.
I cannot, however, authorize the return of our merchandise
as you have requested, inasmuch as you took delivery over
(time) ago.

I am sorry that I cannot accommodate you in this matter and
I hope you will understand why we must take this position.