Hello, I don't know what industry document you are referring to in the refund application, but please answer the general information first!
the relevant format and possible specific contents of the refund application are not stipulated and regulated in the civil and commercial law.
The refund application mentioned by you can be simply judged as a refund application in the sales contract, and the legal fact of its substantial change should be called the notice of termination of the contract.
When the rights and obligations of both parties as stipulated in the contract are impossible at all, both parties can terminate the contract according to the agreement or relevant laws, and one of the post-obligations of termination of the contract is refund.
Contract Law.
I hope I can help you! thank you