It's quite a simple one really - for example when we use a form and we're running an event we have a number of options such as entry tickets and t-shirts. If a user accidentally purchases an extra t-shirt for example, we have no way to refund that singular item - we can only refund the whole amount meaning a bad user experience asking the to sign up again.
Agreed; we sometimes need to give partial refunds, and we're unable to do this as things stand. It's not always the case that somebody wants the whole amount refunding for various reasons and this inflexibility is not helpful.