Refund an Xbox digital Gift Card

Is it truly impossible to return an Xbox digital gift card? I bought a digital gift card for a friend but he did not want it so I requested a refund (no more than 5 minutes after the purchase). I submitted a refund request but it was denied. None of the
money has been used and the code has not even been added to an account. Why can seemingly any digital content (apps, in game currency, games, movies, Microsoft store gift cards) but an Xbox gift card be refunded??? It's not a lot of money ($26) but I'd much
prefer to have it back in my bank account.

:)