This is a user to user support site. The people responding on this support forum are users like you. We have no special access to Apple or your account information. Unfortunately all we can do is guide you to the information Apple provides to all of us. In this support article —> Request a refund for apps or content that you bought from Apple - Apple Support Apple usually says, “Some purchases from the App Store, iTunes Store, Apple Books, or other Apple services might be eligible for a refund.” It says “might” but that also implies some might not be eligible. Apple does not detail its criteria for refusing refunds. Refund terms vary greatly according to country so I strongly suggest that you check them for where you live by clicking on this link Legal - Apple Media Services - Apple then choose your country and language if you are not automatically taken to the correct page version. Refunds are outlined at the end of section B.
Apple's terms of purchase in some countries (e.g., USA, New Zealand) are clearly "All Transactions are final.” From user comments on this forum it appears that for routine purchases Apple may make limited refunds solely at their discretion and as an exception. Apple can simply say no without having to provide a specific reason. I understand this can be frustrating but by using the service you agree to the terms.
Apple cannot remove content from a device once downloaded and has to trust that you no longer are keeping and using a copy. In countries where it does not outright say all transactions are final, Apple’s terms likely include a way to deter people from buying a bunch of items and then insisting upon right of refusal to have them refunded. In some regions Apple used to say that refunds were only granted to remedy defective or unavailable product. From what I can tell, it was recently replaced by a phrase concerning exception to cancellation rights, e.g.: “You cannot cancel your order for the supply of Content if the delivery has started upon your request and acknowledgement that you thereby lose your right of withdrawal.” Have you already successfully downloaded the content?*
Terms for most countries include a statement:
“From time to time, Apple may suspend or cancel payment or refuse a refund request if we find evidence of fraud, abuse, or unlawful or other manipulative behavior that entitles Apple to a corresponding counterclaim." It may be that certain refund requests might be considered suspicious or excessive. According to https://reportaproblem.apple.com/static/en-us/privacy.html , Apple uses an automated system to detect fraud. Your request may not have met the automated system’s criteria for a refund. In the article Apple says, “If you disagree with your final decision, contact dpo@apple.com “ However, according to user posts on this web site the result is confusing because you receive an automated response talking about privacy issues, not refunds.
If you want to contact Apple to dispute a refund refusal, try a telephone or chat method, click here --> Choose your country or region - Official Apple Support Select your country, then a product. If you don't see one that handles your issue then keep experimenting with selections until you reach one that gets you a chat session or a telephone call and get the representative to redirect you.
or:
"See a list of Apple phone numbers around the world." Click here --> Contact Apple Support - Apple Support
If you have been denied twice, or it says the decision is final, then in my opinion it is pointless contacting Apple any more.
*Additional information about EU right of refusal:
https://9to5mac.com/2015/01/13/apple-defends-against-eu-14-day-refund-abuse-with-app-store-alert-for-customers-with-excessive-refunds-on-file/
Section 3 of https://www.osborneclarke.com/insights/apple-introduces-14-day-refunds-what-does-that-mean-for-virtual-content-providers By double clicking to download you may be waiving your right.