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Anw, thanks for your feedback
Like all end user can do is issue a refund, Microtransaction are normally non refundable, unless Dev give support notice first to allow it. Partial refund is not possible AFAIK.
What devs normally do is compensate by giving something else in exchange, that basically it really.
Wait you're asking on how to sell Steam wallet funds? Bud, if you're not a retail that sells gift cards, then there nothing Steam to help you with because they can't, and won't because the end user can directly get the funds loaded on their account Steam wallet itself, no middle men for online purchases of loading Steam wallet, because there zero reason for it.
Thanks man. Your explanation clears out the riddle.
Which merchant or site does this? Maybe you meant like Steam Wallet Codes, in which case, you probably need to become an official retailer.
You don't get it. You are not allowed to trade wallet funds. They a nothing more than store credit. Valve isn't about to change that.
There is no Steam wallet transferring to another account, and Steam will not tolerate if you're selling gift wallet funds, or selling gifted games via Steam store as that be against terms of service, hence why retail, and gift cards exist.
Contact support, and they give you information how to become one.
Steam help section > my account > data related to my account > scroll down to the bottom click on contact support.