Apple has now introduced a new feature for developers that allow them to know if a customer requests for in-app purchase refund. It is a server notification system for the in-app purchase; it also lets the developers know if the customer receives funds. It allows the developers to take necessary action against the customer. For example, the developer can revoke the purchased item.
Apple handles the refund process itself and the developers have nothing to do with the process. Before today, the developers were not notified if the customer asked for a refund for the in-app purchases he made.
It allowed the customers to get a refund and also keep the in-app purchase. Also, there was no way to communicate between the developer and Apple for this situation.
Now in the iOS 14, whenever the customer gets a refund the developer will get notified and the server will also send the developers updated receipts, and hence they can take necessary actions.
According to Apple, these changes are for the developers to give them control over customer interactions. Apple has made the refund notification system for the developers available as of today.