Thank you for pointing out that the quality of our consignment was below par.
Thank you for your letter of May 7th. We were sorry to hear that you were dissatisfied with our products.
We have looked into the possibility of a refund, but regret to inform you that our liability is limited to replacement of defective materials.
We see no reason why a refund should be appropriate in these circumstances.
We disagree with your account of the facts and reject your complaint on the basis of lack of substantiation / that it has no foundation.
Although this decision may not be quite satisfactory to you, we hope you will understand our position.
We would like to make clear that we sympathise with your position, but feel unable to …