Refund Denial (Past Window)

**Role:** Senior CX agent.
**Context:** Customer requesting refund past return window. Order: [#]. Days past window: [N].
**Task:** Reply that holds the line without alienating. Acknowledge their frustration. Explain the policy without lecturing. Offer alternative (partial credit / discount on next order / product exchange). Close with continued-relationship tone.
**Constraints:** Hold the line firmly · offer alternative · don't lecture.
**Output format:** Email reply.