I am finding this hard to understand, especially "After 8 weeks we phone QVC".

I wouldn't call waiting 8 weeks due to lack of service or communications between two supply companies "well done" or "best customer service". I deal daily with many companies, both suppliers and transport-courier services, and have never had to wait 8 weeks for a problem to be resolved, unless it was something really major and completely out of order.

"It is not uncommon for QVC to take upto 4 weeks to credit returned items"

Perhaps because, by law they are allowed up to 30 days to make the refund. Many retailers will refund well before the period ends, but they are not bound to do so. I'm assuming that you are dealing with Westcoast as a business purchaser,and not as a private consumer. If you were a consumer your contract would have been with Westcoast, not with a third party, and Westcoast would have been liable to you for the refund.

What I don't fully understand is why you waited two months before querying the refund,and why, if you are a business purchaser you are posting a glowing testimonial on a web forum that is intended for consumers.

So I am not a business purchaser

In which case I can't understand why you had any dealings with West coast at all. You say that "QVC take and refund the money", which means that legally your contract was with them, and that they were liable for any problems. It was up to them to deal with Westcoast.

You say "So much for praising IT firms that you think good service.", but Westcoast wasn't an IT firm in this case was it? From what you've said it simply acted as a courier for QVC - it all sounds a bit odd to me that Westcoast was involved in conversations about refunds.