Dear Felix
Over the years we have had to formulate various company policies. These policies have never been arbitrarily adopted. We have chosen certain policies in order 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.
We are grateful for the business you have seen fit to give our firm, and are proud to have you as one of our customers. We cannot, however, authorize the return of our merchandise as you have requested, since you took delivery over [time] ago.
We are sorry that we cannot accommodate you in this matter. We hope you will understand why we must take this position.
By:Lydia