please keep in mind
* avg price is not multi-company ready
* current avg price can not be used to compute historical stock values (but is 
currently done in OpenERP)

IMO we have to distinguish
* sales-price and refund price - these  prices * quantity should go on 
different accounts each  not the difference
* avg price at time of sales and avg price at time of refund must be used for 
stock evaluation 
it is most likely that many companies will take the avg-price at sales for 
stock evaluation of refund - especially if the product can be resold. I even 
would assume it's against the law in Austria to use an higher current avg price 
for stock evaluation at time of refund.

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Indian Team, which is subscribed to OpenERP Addons.
https://bugs.launchpad.net/bugs/610738

Title:
  [Trunk/7.0/6.0/5.0] return products to supplier does not update price
  average

Status in OpenERP Addons (modules):
  Confirmed

Bug description:
  
  When returning products to a supplier, the average standard price should be 
updated using the price of the packing list which is returned.

  For example :
  1- We have 10 products with average price = 100
  2- We receive 5 products with price = 80 --> average price is calculated as 
(10*100+5*80)/(10+5) = 93,33
  3- We return 3 products from the last packing list (the one where products 
cost 80)
  The new average price should be 
  (93,33*15 - 3*80)/(15-3)=96,67

  If the return is made directly from the stock and does not concern any
  incoming packing list, we do not update the average price.

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