It is Home Depot's policy to not reissue the gift cards they give in leiu of refunds. If you've lost one of these cards they can tell you whether or not the card was used, how much money is remaining on it, and they can cancel the card for you. But they will not reissue the card.
The customer is simply SOL on any money remaining on the card. Their own customer service department will admit that this is a stupid policy but have been directed to not escalate the card. One customer service representative simply hung up on me.
I've worked for retailers and know the handling of these cards is the same as a gift card that is purchased yet gift cards that are purchased can be reissued but not gift cards that are given instead of a cash refund.
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