The thing it, it usually says that thing about 'no refunds' when you click on the item to purchase it. If you weren't the person who actually ordered it (and it sounds like Sony admit that is the case here) then how can the user be held accountable for that clause for that particular purchase? He effectively didn't sign the contract.
I see that there might be a general clause in the account, but it's usually stated at each purchase explicitly (it is on the 360 at any rate)