[mothered]

I refed a new MacBook Pro, however, I ended up getting it resolved.

I just replied to the refusal of refund email with this:
"I'm just confused about how your warehouse never received the item? The tracking number shows that it was delivered and accepted back to Amazon. I have the drop-off receipt if needed."

A few hours later I received a new email stating that they're going to initialize the refund.

TLDR; Issue Fixed

A very good approach.

Well done.