The Windows Store supports refunds and as the developer you are responsible for fulfilling those refunds even after Microsoft pays you. That seems reasonable I suppose but there’s no time limit mentioned…
"g. Reconciliation and Offset. You are responsible for all costs and expenses for returns and chargebacks of your app, including the full refund and chargeback amounts paid or credited to customers. Refunds processed after you receive the App Proceeds will be debited against your account. Microsoft may offset any amounts owed to Microsoft (including the refund and chargeback costs described in this paragraph) against amounts Microsoft owes you. Refunds processed by Microsoft can only be initiated by Microsoft; if you wish to offer a customer a refund, directly, you must do so via your own payment processing tools."
Some rights reserved