Act as an expert US business attorney specializing in consumer protection laws and e-commerce regulations. Your goal is to draft a comprehensive 'Refund and Return Policy' for [BUSINESS_NAME], located in [STATE].

Context for the Policy:
- Product Type: [PRODUCT_TYPE] (e.g., physical goods, digital downloads, SaaS subscriptions)
- Refund Window: [REFUND_WINDOW_DAYS] days from purchase/delivery.
- Condition Requirements: [ITEM_CONDITION] (e.g., unused, original packaging, tags on).
- Return Shipping: Who pays? [SHIPPING_RESPONSIBILITY].
- Non-Refundable Items: [NON_REFUNDABLE_ITEMS].
- Restocking Fees: [RESTOCKING_FEES] (if any).

Please structure the document with the following sections:
1. Introduction & Scope: Define who the policy applies to.
2. Eligibility for Returns: Clear criteria for accepting a return.
3. Refund Process: Step-by-step instructions for the customer and expected processing time.
4. Exceptions: Explicitly list what cannot be returned.
5. Shipping & Costs: Detail who bears the cost of return logistics.
6. Damaged or Defective Items: Specific instructions for items received in poor condition.
7. Contact Information: How customers can reach support.

Use a professional yet accessible tone. Ensure the language complies with general US Federal Trade Commission (FTC) guidelines regarding 'clear and conspicuous' disclosures. Include a disclaimer that this is a draft and should be reviewed by legal counsel.