Dear [Recipient's Name], I am writing to sincerely apologize for the delay in processing your refund. I understand the inconvenience this may have caused, and I want to assure you that we are working diligently to resolve the issue as quickly as possible. Unfortunately, due to unforeseen circumstances beyond our control, there has been a delay in the refund process. We have encountered technical difficulties in finalizing the refund transaction, and as a result, your refund has been postponed. Please accept our deepest apologies for any inconvenience and frustration this may have caused. We want to assure you that your refund is a top priority for us, and our dedicated team is actively working on resolving the issue. We are in constant communication with our financial department and are expecting the refund to be processed within the next [specified time frame, e.g., 5 business days]. Furthermore, we understand the importance of a swift resolution and wish to rectify this situation promptly. In the meantime, we value your patience and understanding. Rest assured that we are taking all necessary steps to ensure that this delay does not occur in the future. Customer satisfaction is our utmost priority, and we deeply regret any negative experience you may have had due to this delay. If you have any questions or concerns regarding your refund or need any further assistance, please do not hesitate to contact our customer support team at [phone number] or [email address]. Our dedicated representatives are available [mention working hours or provide 24/7 availability] to address any queries you may have. Once again, please accept our sincere apologies for the delay in refund processing. We highly value your business and strive to provide the best customer service. Your satisfaction is of utmost importance to us, and we appreciate your understanding. Thank you for your patience and cooperation. Sincerely, [Your Name] [Your Title/Position] [Company Name]