An employee can read your books, draft the reply to a customer and line up the refund. It does not send any of them.
Anything that moves money or leaves the company arrives as an approval card in the conversation: what will happen, to whom, and why. You read it, then approve or decline. The employee does the rest and the record keeps both steps.
Why a card and not a setting
A switch that says “allow refunds” answers the question once, for every refund. A card answers it for this refund, with the amount and the customer in front of you.