“The world says: "You have needs -- satisfy them. You have as much right as the rich and the mighty. Don't hesitate to satisfy your needs; indeed, expand your needs and demand more." This is the worldly doctrine of today. And they believe that this is freedom. The result for the rich is isolation and suicide, for the poor, envy and murder.”
The mormons say tithing is a "voluntary donation" and in modern times refuse a refund.
I think in cases where tithing is paid with stolen money as i thd case with Gaylen Rust, the courts will ask for the tithing back to be distributed to the victims but the church fights tooth and nail to keep it.
I know of only one cass of a tithing "refund" Grandma Sessions, one of Joseph's wives, overpaid her tithing. At tithing settlement she asked for a refund. The bishop refused and said to apply it to next years account.
Being stubborn, she went to Salt Lake and demanded to see Brigham. He met with her, she demanded her money back and told him she did not want to apply it to the next year.