Even if you only get a sale price back you are forcing Walmart to take on inventory they make no profit from or perhaps will even have to clear out a a lower price in the future. Walmarts overall profit margin is fairly low so not making profit on a sale is akin to them losing money even if they sell them for more then they refund your money for.
Definately fraud.
If you want to do this ethically, walk into to Walmart, tell them you bought them at Amazon and would like to return them to Walmart. When they object say its no big deal you can just resell them anyway.
You are ruining returns for everyone else.
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