(Translated by https://www.hiragana.jp/)
Apple Authorized U.S. Reseller Return and Refund Policy
The Wayback Machine - https://web.archive.org/web/20130125094150/http://www.apple.com/legal/sales_policies/reseller.html

Apple Authorized U.S. Reseller Return and Refund Policy

Apple Authorized U.S. resellers have established their own return and refund policies. When you purchase Apple products from our authorized resellers, you must carefully follow their sales and return policies. If you reject the terms of Apple's software licensing terms or Apple's one year limited warranty for iPad, iPhone or iPod touch hardware products ("iOS Products"), you may return the iOS Product or Apple software * to the Apple authorized reseller who sold it. If the authorized reseller won't accept the Apple product return, Apple will accept the return under the following circumstances:

  • You contact Apple to request the Apple product return within 14 days of the purchase. AC_RightofReturn@apple.com

  • You purchased the Apple product from an Apple authorized reseller in the United States. The reseller refused to accept the Apple product return.

  • The proof of purchase includes the reseller name and address, product and version purchased, purchase date, and purchase price.

  • The customer name on the receipt must match the name on the return.

  • You have properly completed the Return and Affidavit form found here.

*Software that contains a printed software license may not be eligible for return if the seal or sticker on the software media packaging is broken. Software downloaded via the App Store is not eligible for return.

Note : Apple recommends that you (1) use a carrier that offers shipment tracking for all returns and (2) either insure your package for safe return to Apple or declare the full value of the shipment so that you are completely protected if the shipment is lost or damaged in transit. If you choose not to (1) use a carrier that offers tracking or (2) insure or declare the full value of the product, you will be responsible for any loss or damage to the product during shipping.