The only answer I can come up with is the Dealer. First, I believe the dealer is responsible for refunding to the buyer. Then, the TPA should be responsible for refunding to the dealer.. However, if the dealer will not refund to the buyer, then the TPA should refund the buyer. Basically, the TPA should be responsible for refunding whoever has the item in their possession, however, dealer should save the buyer the hassle of having to deal with the TPA.
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