REFUND Cant Redeem Code

Wait. A sec

You are forgetting the most important thing

Once a code.has been consumed

Meaning if he redeemed it

It.can't be refunded

Or did he not.consume it

Yes consume means redeemed the code

Any codes e redeemed cant be refunded as they are one time use codes

you can't refund it also applies to redeemed codes which nulls and voids the refund policy

As mentioned in the refund policy you CANT unredeem the code

Nolte the article ajj mentioned

Here is some info concerning refunds: https://support.microsoft.com/en-us/help/10558/microsoft-account-refunds-for-purchases-and-subscriptions

My friend send me a gift card but i can't redeem it.

it say "This code can't be redeemed. It was purchased in a different region from your account."
how do you redeem the code from my friend that live in different region.

You cant. Your friend will have to request a refund for the code and purchase a code for you that is meant for your region.

Unfortunately for you, since you used a VPN to redeem the code you would not get a refund since they don't refund codes that have been redeemed. You could have gotten the refund if you had not done the work around to redeem the code.