Noo... i think it's just sideshow who is giving the refund, it's part of their policies. Now hottoys might have their own refund policies with sideshow because that's one of their largest oversea dealer.
Noo... what I am saying is because sideshow is one of hot toys major oversea dealer, it's likely that hot toys had to comply to sideshow's refund and exchange polices. In North America, it is the consumer's right for any product exchange and refund if they are not satisfied, there is no such thing in Hong Kong