I could refund you could refund she could refund we could refund you could refund they could refund
V-ing form
I could be refunding you could be refunding she could be refunding we could be refunding you could be refunding they could be refunding
Perfect
I could have refunded you could have refunded she could have refunded we could have refunded you could have refunded they could have refunded
V-ing perfect
I could have been refunding you could have been refunding she could have been refunding we could have been refunding you could have been refunding they could have been refunding
Negation
Simple form
I could not refund you could not refund she could not refund we could not refund you could not refund they could not refund
V-ing form
I could not be refunding you could not be refunding she could not be refunding we could not be refunding you could not be refunding they could not be refunding
Perfect
I could not have refunded you could not have refunded she could not have refunded we could not have refunded you could not have refunded they could not have refunded
V-ing perfect
I could not have been refunding you could not have been refunding she could not have been refunding we could not have been refunding you could not have been refunding they could not have been refunding
Interrogative form
Simple form
could I refund? could you refund? could she refund? could we refund? could you refund? could they refund?
V-ing form
could I be refunding? could you be refunding? could she be refunding? could we be refunding? could you be refunding? could they be refunding?
Perfect
could I have refunded? could you have refunded? could she have refunded? could we have refunded? could you have refunded? could they have refunded?
V-ing perfect
could I have been refunding? could you have been refunding? could she have been refunding? could we have been refunding? could you have been refunding? could they have been refunding?
Interro-negative form
Simple form
could I not refund? could you not refund? could she not refund? could we not refund? could you not refund? could they not refund?
V-ing form
could I not be refunding? could you not be refunding? could she not be refunding? could we not be refunding? could you not be refunding? could they not be refunding?
Perfect
could I not have refunded? could you not have refunded? could she not have refunded? could we not have refunded? could you not have refunded? could they not have refunded?
V-ing perfect
could I not have been refunding? could you not have been refunding? could she not have been refunding? could we not have been refunding? could you not have been refunding? could they not have been refunding?