Just curious as to others opinions really.
Say somebody bought you some restaurant vouchers for Christmas and the place they were for has since gone out of business, would you expect another gift of equal value from the people who gave it?
If the place was offering refunds for any unused vouchers purchased who would you expect to chase up the refund (I.e. the giver or the recipient)? Either way, as the gift receiver would you expect to keep the money from the refund?