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Refunds are in principle much easier for ebooks, because they are just files. In practice, most ebook stores discourage refunds because they (or more likely the publisher) can't tell if you keep a copy of the file. Amazon is different, because they can delete refunded ebooks from your Kindle devices.
Return rates for Kindle ebooks are incredibly low, I have seen numbers like 1 in 500 and always less than 1%. The exception might be TOPAZ ebooks, but they are not used by independent authors and publishers (who are the only ones reporting sales and returns).
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