NO RETURN ON DAMAGED GOODS

I ordered a pressure cooker to be a Christmas present for my daughter. I plan ahead and purchase presents from about June every year. I purchased the pressure cooker, and upon opening it on Christmas Day, the outer section of the cooker, was loose from the base and no matter how we tried, couldn't get it to fit as it had been damaged and was warped. I sent it back and this was rejected because they only accept return of goods for 30 days. I requested that they review this decision as it was purchased for Christmas. No luck, they have returned the broken item to me.