You’re in the process of creating a Google Merchant Center account and realize you don’t have a refund policy. Your company does not allow refunds. What should you do next?

Make sure you clearly state your refund policy on the landing page. It’s acceptable that you don’t allow returns or refunds, but you must state this clearly. Consider adding the return and refund policy to the footer of the website so it’s readily available.
Don’t do anything. Refund policy is required to appear on the footer of the website landing page for businesses that offer a refund; otherwise, it’s not a violation to exclude it.
In order to run on Shopping ads, you’ll need to offer refunds and clearly state on the policy to the footer of the website so it’s readily available. Both of these things are requirements.
Ensure there is a disclaimer on the site. Whether a business offers refunds or not, it’s not obligated to have the policy on the website landing page as long as there’s a disclaimer.