Ampliear Refusal of return delivery West Greenwich Rhode Island

I ordered an Ampliear for my 98 year old mother to watch television with.  The product came swiftly, but it did not fit in my mothers ear canal, it was much too large.  I called their customer service and was told I could send it back.  I used the address that they advertise as their location.  The day it was suppose to be delivered to them, I checked with the tracking through the USPS and it stated the package had been refused and was being returned to the sender.  

When, I again, called their customer service I was told they did not receive it.  I asked why it was being retured to sender and was told that they had never gotten it, but I could return it again once it was returned to me.  I told them that was a really good way to get the item past it's 30 day expiration return date.  Oh no I was told, just send it back again, I made a note, so you can send it back again.