One way or the other, someone has to do paperwork. Businesses that do enough of it file paperwork for dozens or hundreds of transactions at a time. Business that only do one, or a few may not be familiar with hoops that need to be jumped through and may end up filing a form for only one transaction, which is a hassle and extra cost for them. In that case, they pass it off to you and you get to decide if the refund is worth the hassle.