This happens when you lock features behind a paywall the user wants access to. They pay, they get use of the feature, and then request a refund. If this happens in high volumes where the refunds exceed the total revenue, the above situation will arise, which means you have a wrong business model. Apple should provide an option where the developer can top up their app's sales balance, just like an overdrawn bank, to release it from the hold they place on the account or provide developers with an option not to offer refunds.
Topic:
App Store Distribution & Marketing
SubTopic:
App Store Connect
Tags: