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If the refund happened via the original payment method (SPayLater), your SPayLater bill for the refunded transaction will be waived, and you will not bear the profit rate. Do note that if your refund request is partial to the order, your refunded profit rate will be prorated as well.
If the refund did not happen via the original payment method (SPayLater), as the merchant performs the refund via another payment method, your SPayLater bill for the refunded transaction still stands, and you are required to pay the SPayLater bill in full, including the profit rate portion.
SPayLater is a service provided by Monee Capital Malaysia Sdn. Bhd. (formerly known as SeaMoney Capital Malaysia Sdn. Bhd.).