Refunds for "mistaken" purchases?

I have only had 2 of these (for WP themes) since Envato switched the way refunds work. But I am wondering if you guys provide the refund or not? And in what cases do you or do you not? Thanks for the feedback!

I simply decline the request if theme is been downloaded and accept request if not downloaded what ever the reason in this case. Thanks

If such a thing happen to me, I’d see if they have downloaded the item or not. AFAIK, the new refund system lets you know if the customer has downloaded the item. If yes, I’d deny the refund.

Reasons should be read first before allowing refund or rejecting it. I think this formula is good that if somebody has used your theme than you should not allow refund because some of the clients ask for refund even after getting proper support response.