[smileybarry]

It's a bunch of legal mumbo jumbo that basically means: you can refund within 14 days, as long as you haven't started downloading the content yet (which is also Sony's legal policy), because then it hadn't been "delivered" yet.

But purchases on eShop queue up a download immediately (as opposed to Sony's "download now" button), so I don't know how that period can "exist". Maybe you have a case if all of your Nintendo devices are offline at the time or something.