I do not know if Macy's or Lord & Taylor will - however, I do know Sephora will. Without the receipt and even opened, and used.
I've returned perfume before, I did not like after wearing for a week or two - and no longer had the receipt.
I do believe it is a store credit, though - but if you go to one inside a JCPenney's, it's a Penney's gift card.
HTH.