I think it still should remain the discretion of the store manager/ owner whether he/ she gives a refund and no receipt of purchase can be produced. I have been dealing with people long enough to understand whether an individual is deliberately and fraudulently manipulating things to advantage. Managers should have the authority to make a judgement call and bend the rules in a case by case scenario so if someone does not have a receipt but the manager makes a judgement call regardless of "policy" and gives a refund or replacement, then that decision should not be questioned by anyone within the company hierarchy. That is part of a manager or supervisors role, and once the decision is made, that is final. In the whole scheme of things, the customer who appreciates the support of their retailer in this way, knowing that they have been treated beyond what is normal policy on receipts as evidence will tell all his mates and family..... while the same retailer spends thousands of marketing dollars with TV adds but has lost the value of customer relations and where the real impact on their business is.
Scalem