Other than the lack of any mention of Bitcoin, it would seem you're on the hook to refund.
Your last quote is spot on!
"Our 100% Money Back Guarantee covers this and we will return your money back in full in case we receive a refused package back."We didn't receive anything back in Shadow383's case, as the cigarettes were destroyed (as mentioned in the Customs Seizure letter he received).
Plus to that, if you read our
Terms and Conditions, you will see the following:
"Cigs.eu refunds its customers only after receiving the returned orders back. We cannot be held responsible for the orders destroyed or lost by the customs house on the territory of the customer's country."I hope this helps shed some light on the situation.