In this model, the manufacturer offers a trade credit policy to the retailer. Demand depends upon selling price and time for non-instantaneous deterioration items. The retailer offers the customer a returns policy. Customers can return the product to the retailer if the product is unsatisfactory for the customer. The retailer does not ultimately return the amount to its customer for the returned product. The manufacturer offers the retailer a trade credit policy. The retailer resale the returned products at the same selling price. A partially backlogged shortage is permitted and its rate is thought to depend on how long it takes for the following lot to arrive after a lot has been replenished. The main objective is to increase the retailers' overall profit by determining the optimal order quantity, optimal selling price, and optimal replenishment cycle. An EOQ is framed for analyzing the sample, which can obtain the optimal solution.