Refunding Gift Cards from G2A

If you purchase a gift card (example iTunes $100) on G2A and you successfully refund it saying it was already redeemed, does the card code get reported to Apple? If so does Apple take action against the account that it was redeemed on?

For Example: If I used a card refunded on G2A to purchase In-Game items, does Apple come around later and reverse the transaction causing the Game provider to ban my account? Or does G2A simply give a refund and move on?

Would appreciate any information. Thanks !