I can see where the “misunderstanding happened” - the owner never wanted to give OP the pad after refund, but threw out the “on its way to you” because he didn’t think the shipping address could be changed again. He wasn’t happy about it.
Once he found he could change the address, he did. So in his mind, he didn’t lie to the OP, at least not intentionally. His intent was to refund, and to allow the pad still to reach OP - but unhappily and only because he thought he couldn’t stop it.
Of course, intent at the time didn’t matter. Once he realized shipping could be changed and the pad returned to the company, and he changed it, his statement to the OP became a lie. So yes, Jack, you did lie.
Quite apart from that, really. Little girls saving their pennies notwithstanding, a company’s best option if they screw up on customer service is to make things right, even if they take a little financial hit. Especially if it’s gone public.