I received a response from ARN today on my Neptune refund.  I actually received BTC on Nov 17 but that was during a pending ARN investigation I opened at the beginning of October.

Even though KnC has already issued my refund, KnC (via Per Widman of Advokaterna Liman & Partners) cited a bunch of items in the letter to ARN that KnC was allowed to treat everyone as a business per their ToC (which was added to their ToC after the Batch 0 and 1 Neptune orders).  Liman & Partners also stated in the opening paragraphs that I was never a consumer because I hadn't taken delivery of the goods; I had a good laugh at that since I have a confirmed purchase order to a home address in the USA and KnC had no problem taking (and holding) my money.  My requesting a refund prior to shipment is WHOLLY within my rights as a CONSUMER in Swedish law.

Liman & Partners seems to STILL be trying to make the play that ARN should not be allowed to assist in these matters since KnC doesn't sell to consumers.  This was a letter dated Nov 28 2014 that I received today Dec 2 from ARN.

I am keeping the case open because KnC confirmed my refund would be in USD but issued it in Bitcoin instead, ignoring my wishes.  I am seeking to give the BTC back and receive a wire transfer.