Because from your site it seems you're offering direct downloads and not torrent downloads because no one would think someone would take money for torrents when u can just find them ALL on mininova or any other torrent tracker. Refund him, have some heart.
Exilus - you can ignore the customer and let him figure out he needs to refund on his own, and then you can also forget about making money and having a good reputation, but it's your choice. If someone asks for a refund, give him a refund. Then send an email mentioning the refund was done, and then ask if a refund reason can be given. Also tell the customer that he can refund on his own next time, and show him how. Customer service is your top priority, especially as a new publisher. Show that you care about the customer and his concerns, and try to learn from the refunds. This will make sure you have a smaller chance of a refund in the future. nadavs