It is a common scam called "Substantially Not As Described" and operates exactly as you indicated. Extrotake.com is a prime example. Note they will only use Paypal, because they can try to dispute and sometimes win. If you were use a credit card through Paypal, you can take the dispute directly to your credit card issuer, they will usually credit you back no question. It makes your case a bit quicker if you provide the e-mail thread of how the seller only wants to refund a minor part of the original price, and a copy of the vendor's return policy on the website (which will inevitably say full refund and we pay for returns if we ship the wrong thing). I have noticed, since I was scammed in December 2020, that the sites quickly disappear and word-for-word sites with a different name pop back up with a different logo and slightly different lineup of products, usually through Shopify. Yahoo and Verizon Media (which places the ads on Yahoo) carry many of these these sites, allowing them to pop up frequently. I have written Verizon Media and questioned if they ever vet these advertisers, with no response. Similarly with Shopify, with no response. A current one that just popped up using Extrotake text (including broken English) is outdothere.com. The domain name was acquired 4 months ago, but the URL only popped up in the last few days.
