We offer refunds on WordPress.com for our premium theme upgrades (we can make it easy there so we did) so I know there are people out there wanting or needing them for premium themes. Also knowing that it can be harder, relatively, to get refunds from most theme shops because of the nature of digital goods with the incredible number of people who are buying premium themes I imagine there are a lot of unhappy people out there stuck with themes that aren't right for them. I'm not sure that refunds are the answer though. I've never wanted a refund for software I've bought. I buy it, it does it's thing. Maybe I don't need that thing in the end. It's not the fault of the software. I don't have to struggle setting it up or wonder why my view of the app doesn't look like the screenshot. By which I mean to say I think the answer is better premium themes.