http://www.apple.com/promo/pdf/BackToSchool_TermsConditions_US_2010.pdf
"Please be advised that Apple announced new iPod models on September 1, 2010. These new iPod models are NOT ELIGIBLE for the Back to School promotion. Rebate claims submitted in conjunction with these new products will not be honored."
"PROCEDURES RELATED TO PRODUCT RETURNS AND EXCHANGES: If any Qualifying Product required for redemption under this promotion is returned for any reason and exchanged for another Qualifying Product required for redemption under this promotion, you must provide adequate documentation to support the exchange transaction. Submit all receipts or web order numbers related to the transaction at issue. If a product required for redemption under this promotion is returned for any reason and not exchanged for another Qualifying Product required for redemption under this promotion, your rebate claim and any checks issued to you under this promotion will not be honored. To the extent a rebate has previously been paid in such a circumstance, any cash or credit refund owed by Apple for the return will be reduced by the amount of the rebate check that was issued to you."