Put it at the end of a refund skit, right after the customer makes the demand, then follow it with awkward crickets while the camera holds on their face, and open a longer argument scene with ah shit here we go again before the refusal lands.
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A very short voice clip of Marcus delivering a flat "no refunds" in just over a second, with no music or extra sound around the line. The bluntness lands as funny and final, like a refusal that leaves no room to argue, and it works because the line is so matter-of-fact.