incorrect. if you return within 30 days, which also cancels your att acccount (get your phone number held before you return), Apple does NOT charge the restocking fee. this is because you can not leave the store without the box opened for activation of the phone. so they figure since 'they' opened it, it's not fair to charge you the restocking if you are unhappy with the device and want to cancel.
if you do it after the 30 days I believe they do charge the fee. but not before, as I found out when I decided to upgrade to a larger model.