My statement is correct. If your company bought refurb products from Apple, then resold them, they were no longer classified as refurbs, but as used. If your company sold an item 2 months after they bought it from Apple, it would only have 10 months of warranty remaining, because the warranty period begins when Apple sells the product. Apple has never authorized another reseller to sell Apple Certified Refurbished Products.
Items that a customer returns for any reason can be refurbished. They are not sold as new. Many refurb products were never actually used by the customer. There's no way to know on a particular unit whether it was used or not. If the battery has cycles on it, it could indicate it was used, or it could indicate cycles were put on it during testing. If you get a unit with no cosmetic indications, you pretty much can't tell if it was ever used. That's the great thing about refurbs: it's like buying a brand new product.