There are always complaints from Google AdWords advertisers about not being able to be refunded for one reason or another. A new Google AdWords Help thread reports the issue in detail, with the use of a video.
Google said there is a bug with refunding advertisers who have used pre-paid account. AdWordsPro Sarah said:
About 1 minute and 15 seconds into the video it shows the issue with getting a refund:
Again, this is a Google bug they acknowledge. They said they will fix it soon, but there is currently no ETA for that.
Forum discussion at Google AdWords Help.