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I presume what you meant is how to issue refunds to your customers?
Please note that JotForm does NOT process payments, we simply use 3rd party payment processors (ex. Paypal, Stripe, Authorize.net, etc...) and have them integrate using API. We simply pass the data to them and the transaction is processed or completed directly on their secured payment gateway.
So if you are using Paypal payment integration in your forms, you will need to login to your Paypal account and issue refunds directly there. Same applies to other payment processors.
I hope that helps.