Wal-Mart, Grapevine, TX Will not honor company return policy... IPAD Rip-Off Grapevine Texas

My wife bought a New IPAD for her birthday gift from me... She purchased it at ourlocal Wal-Mart. We did not open it for a few days but when we did and unwrapped it, inside was duct taped in the box two little bags of black stuff for weight I guess, in the box. We took it back to Wal-MArt and aske for a refund of $500.00+  and was told they would not refund my money, since they do not know for sure that we did not do something with the IPAD!!!! We are not theives... Escalleted to Corp Office, waiting on a resposne... Told by Wal-Mart CO-MGR, it was not their problem, take the IPAD to an Apple Store and tell them it's defective..?????  What an idiot!  I'm not getting laughed out of the Apple store... We are trying to hold our tempers but it's not easy when you get RIPPED-OFF!