Sounds like you work for Apple. IANAL, but if this is the case and you were actually told this, I would check with someone at Apple Corporate as I believe telling someone that what you are giving them is new when it is a refurb would be a big no no. Telling them that it is not possible to know as units that are boxed and used as replacements could be new and could be refurbished would be fine. But actually telling them that it is new is deceptive and could get you and Apple into legal troubles.
Check your PM.