Redeem EUR iTunes vouchers in any EUR country

To change stores you can do so on the iTunes Store:

1. Click on your Account in the iTunes Store to go to your Account Page.

2. Click "Change Country or Region".

3. Choose your Country or Region:

Another alternative is to use Apple's Manage your Apple ID site and change your address - next time you use iTunes it will ask you to change your region and verify your address details.

I was in this situation once. However I went to the Apple support site, followed what they said, and then filled out the email form. From what I remember they will ask you for what you can make out of the code, and then the serial number of the gift card. This is the link to the email form submission page: http://www.apple.com/support/itunes/contact.html?form=cards_codes&topic=iTunes%20Cards%20and%20Codes&subtopic=Redemption%20questions Where it says 'specific request' select 'my code is scratched or unreadable.' Proceed to fill in the form as best you can and send it off. I got a response in less that 48 hours, and the answer they gave me allowed me to redeem my card. In answer to your original question, I don't actually know, but I hope this assistance means you will no longer have a need to refund the card. Hope this helps.