Samsung says it markets a huge number of smartphones models, and that their physical design varies significantly because US carriers ask for elements of “uniqueness.”.

The program, unveiled on the brands Facebook Page on Monday and on samsungupgrade.com, promises a refund within 30 days for anyone who buys a new Samsung smartphone and mails in their old one.

A trade in on an iPhone 4S 64GB in perfect condition will fetch you the full $300, but the rebates fall sharply from there.

However, such a rebate will essentially render a new top of the line Samsung smartphone free or close to it: A Samsung Galaxy S III is $199 with a new contract and a Galaxy Note costs $249 with a new contract.

The push comes as Samsungs sales far outpace Appleson a global basis, but, like Microsoft, is viewed these days as an underdog against the Cupertino powerhouse.

The Samsung Apple skirmish isnt just happening in the marketplace, though: The two are in the midst of a protracted courtroom battle over Samsungs alleged theft of Apples mobile phone intellectual property.

In addition, both Apple and Samsung look to be planning big announcements over the next few weeks: Samsung has a mysterious event planned for Aug.

Apple, meanwhile, is reportedly planning to introduce a new iPhone model on Sept.

Bill Vanzyl is a business journalist based in Tokyo, Japan. Bill has a passion for financial markets and breaking news stories and loves writing about business news, stock market, and economic opinions that matters most to its audience. Bill spends a lot of time discovering and researching latest financial markets and industry news stories in order to make sure the latest and greatest stories are brought to you first on BigBoardNews.com.