i make no distinction between small and large business. in fact i generally avoid dealing with small businesses because they usually are a lot more greedy than large corporations. some pajeet in Amazon call center in India doesn't give a fuck if Amazon loses money when he grants me a refund, but a small business owner CARES A LOT if HE PERSONALLY loses that money. i find small businesses are a lot more reluctant to refund money than large corporations. only times i ever had issue getting refunded was with small businesses.
the purpose of business is to make money - this is the same for small and large business - only difference is to a large business you are a statistic and to a small business your refund is money the owner was personally planning to spend and therefore you aren't going to get the refund.