Just a quick reminder that if we are doing a card refund, we should only be refunding to the card the payment was taken from.
You keep a scanned copy of all merchant receipts. Therefore, you should be able to ensure the card matches between the initial payment and any refunds given.
If for whatever reason the same card cannot be used for the refund, the refund would need to be through BACS or PayPal.
If we don't check, in theory the customer could ask for a refund on a separate card, but then claim the refund was not received, or we have paid into the wrong bank account. If the cards aren't the same, it is very difficult for us to verify that we have refunded the customer via the correct account.
If the card used to pay us is the same as the one we refund to, then obviously the verification is very straight forward.