{first_name},

These are the key points made in the case of a customer NOT eligible for a refund. Note that they're nearly identical to the points made for the customer who is eligible - the goal in both cases is to save the customer.
 
Remember that these come AFTER the two key points made in "Fix the Customer":
Acknowledge they are not eligible for refund
 
•    This underscores the importance of an established and clear refund policy. Get this out soon and don't belabor it, but see that it's in connection with fixing the customer. This forecloses refund argument and opens the discussion about a better solution.
Reinforce desired results
 
•    Reminds the customer they have a problem you're qualified to solve, and that still needs a solution. Offer an alternative Partner with the customer to find a solution that's a better fit for them.
 
Set expectations for their further contact
 
•    Once you've offered the best alternatives you can, it is up to the customer to accept what you're able to do for them. Giving them time to consider it and get back to you relieves pressure by providing them an "out", and reaffirms that the ball is in their court.

You'll see each of these points made in turn in the following email template:

Hey FIRST NAME,
 
I’m sorry to hear that [ENTER PRODUCT HERE] wasn’t a fit for you.
 
Unfortunately, you’re outside of our [XX DAY] refund period which means I can’t issue you a refund today.
 
BUT I still want to help and I think I have a solution.
 
I’m guessing that you bought [ENTER PRODUCT HERE] because you needed to [ENTER PROBLEM THEY WERE TRYING TO SOLVE HERE i.e. Generate more traffic to your site or funnel, launch or improve a blog, write and launch your Kindle book, optimize your sales funnel, etc.].
 
Is that a fair assumption? … You probably still need to solution to that problem, right?
 
Since I can’t issue you a refund I’d like to "swap out" [ENTER PRODUCT HERE] for one of our other courses that I think might be a better fit for you.
 
Here is a list of options for you to choose from: [ENTER PRODUCT NAMES, DESCRIPTIONS AND WHAT IT CURRENTLY SELLS FOR EVERY DAY HERE]
 
Let me know which of these {Product} you’d like and I’ll swap it out for you and get you access ASAP.
 
If you’re not sure, feel free to reply with any questions you have or take a day or so to think it over… either way, I’m here if you need me.
 
Oh, and if you don't feel like typing out an email or waiting for answers to your questions, you can give me a call and we can get this all cleared up right now!
 
You can reach me at [XXX-XXX-XXX].
 
Talk soon,
[REPRESENTATIVE NAME]
Customer Experience Rep