[kyungchul]

I don't know that this will be relevant to you or help you in this case, but if it's something you would prefer not to return, perhaps keep pushing - if nothing else, you might find out a bit more information about what they're  basing this decision on and where they're getting that info.

Thank you for your reply. It's very informative.

I don't have a Bloomingdales account, so that's not the reason. It's good to know they share info with Macy's.

I sadly and stupidly used the same name for all DNA's with UPS... It'd be hard to argue that the previous claims were from a different person at the same address...

It's also good to know that the BBB claim was effective.

This SE probably isn't going anywhere, but it'd definitely be helpful if I can get more info from them regarding their reasoning.

Hate to bother but if you have time to look at this, @mothered What's your take on this matter ?

You never know until you try - you may know that you have done other DNAs at the address with the same information, but they don't need to know that you know that information is factual. The goal when SEing is to behave like a legitimate customer - the minute you start acting like you've been "caught" you have truly failed, because if you don't believe that you deserve a refund, why should they?

I would continue to press Macy's about it, keeping in mind their return policy if it's not something you want to end up keeping regardless of outcome. Perhaps open a BBB complaint alongside your continued attempts at contact - in your complaint, mention that you have been denied a refund despite never receiving your order on false grounds, and you are furious that you are being taken advantage of by Macy's, given that you have never requested a refund from them before, and that you will continue to escalate until this is made right.
The worst they can do is continue to say no, but at least from what you've said, I don't feel you're quite at the point of needing to throw in the towel yet.

And if you do reach that point, it's all good practice and good knowledge to gain for the future! Best of luck.