tried it.
well not exactly with bad intent.

Was at a Tiffany's this past weekend to return a piece of jewelry. Went back to return the goods. I didn't have my Amex that it was charged to. Since my wife is under my account, I thought they would credit her Amex(which she had). They said they needed the same card it was charged to. Maybe some mom and pop shops will let you do it but I doubt larger stores will.