eforcity Returned Item but Eforcity Will Not Refund Money city of industry California

I bought an HDMI switcher through Walmart.com for my TV which, when I received it, wasn't what I needed. The item cost $10. I returned the item, but didn't pay to send it certified because the cost of mailing it that way would have been more than half of what I paid for the item. When I initially contacted eForcity. I was told to wait 6 weeks before expecting my refund. Six weeks after I mailed the item back, I contacted the company again. This time, I was told that it would take 10-15 days for delivery. I waited another month and THEN I was asked for the tracking number. Of course, I don't have a tracking number. But if the company receives mail, why would I need a tracking number? The packing slip with my order number was in the package. Why wouldn't they be able to trace it from that?

I've come to the conclusion that this is the way they avoid issuing refunds. If someone buys a cheap item from them, which constitutes most of their products, who's going to want to pay for certified mailing? So no tracking number, no refund. They can claim they never received it, can't find it, etc. They get the product back for free and can then sell it to someone else.