You've got a non-standard namespace there:
<RMAStateAcknowledgement ... xmlns="http://XX.ITTS.OA30/digitaldistribution/2012/05">
Therefore all of your elements live in that namespace, and you need to use that when querying them.
XNamespace ns = "http://XX.ITTS.OA30/digitaldistribution/2012/05";
var ele = doc.Descendants(ns + "ReturnRequests");
If you want to use .Element
(which only searches down a single level), you need to be querying the root element of the document ("RMAStateAcknowledgement"), not the document itself:
XNamespace ns = "http://XX.ITTS.OA30/digitaldistribution/2012/05";
var ele = doc.Root.Element(ns + "ReturnRequests");
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