Can you refund the Apple gift card?

As Phil0124 said, Gift Cards cannot be returned unless required by law in a specific region. In fact most regions do not allow any Gift Card to be returned as an effort to curb money laundering. Apple makes that very clear here for the US region.

Apple Gift Cards cannot be returned. For Apple Gift Card Terms and Conditions, please visit Legal - Apple Store Gift Card Terms and Conditions - Apple.

Contacting Apple is your best option as they are the ultimate decider and no one here will be able to tell you that you that Apple will refund the amount of the card.

Usually no, unless required by law in the country of purchase, Gift Cards are non-refundable.

She can redeem it onto an Apple Account and use the money on Android devices through the Apple Music App or on Windows PCs through iTunes, or the Music and TV Apps.

Beyond that, she would need to contact Apple Support directly and see if they can refund it for her.

If cash refunds are required by law

You can’t redeem or return Apple Gift Cards, App Store Gift Cards, or unused Apple Account balance for cash, except as required by law. If your jurisdiction allows for refund of redeemed gift balances, you can contact Apple Support to request a refund. When you contact Apple, include the following information:

• The primary email address that you use to sign in to your Apple Account
• The refund amount
• Your current shipping address

click here ➜ contact Apple Support

Yes

IMissing wrote:

Yes

Actually, in most cases, NO.