electronic items with unsealed boxes can not be sold as NEW anymore. They must be sold as OPENED or REFURBISHED, which gets the retailer less money than those sold as NEW.
Certain items can be sold as NEW, even if they have left the store and are opened, items such as clothing.
Charging a restocking fee is a very reasonable thing to do. They did not force you to buy the first item, or to open the package, diminishing its value.
Most retailers, WALMART included, limit the amount of time you have to return the item, since these items depreciate in value quickly. That is also a reasonable policy.
It is admirable that BEST BUY and WALMART and other retailers are very open about their policy. They post the policy on their websites, and actually PRINT the return policy on the receipt, so it should be very clear to the consumer what the policy is.