Consumer Law, Warranties right to a refund?**

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rundiddy

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I am a personal trainer and had an individual purchase a Gift Certificate from me for training for a friend. It has been one year and that person has never contacted me until now to ask for a full refund. I told them I would still fulfill the services though I am no longer in the business, they said they want something else. I have already paid the taxes on that as income from last year. Do I owe them a refund, full or partial?
 
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