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