1. System automatically identifies items to restore from return
2. Finds matching SKU by productId, condition, language, and printing
3. Locates matching stock item by skuId, variant details, comment, and remarks
4. If matching stock item exists, quantity is added back
5. If no matching stock item, new stock entry is created with original details
6. Original comment and remarks are preserved from order
7. Import log entry is created documenting the return restoration
8. Buy-mode items are skipped (they weren't deducted from inventory)

Variant Matching: System tries exact match first (productId + condAbbr + langAbbr + printing + comment + remarks). Falls back to productId + condition if exact match not found. Preserves original price, cost, comment, and remarks from order to maintain accurate inventory records.