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You can contact Steam Support here. You will need to create a separate Steam Support account in order to submit a ticket.
Information: Steam Support > Steam Refund Policy
If you do, then Steam's refund policy you can pretty much ignore, as your statutory rights overrule them. If the purchase hasn't been completed (in the sense that the goods have not been provided) you have clear rights to INSIST on refund.
I can't comment on legislation from other regions, though.
However, I can't see Steam Support being unhelpful over this - if it's clear you haven't had anything, then it's pretty clear.
Have you contacted Square Enix support?
A fair point, but if you're in the UK (and most likely Europe), you must contact the place you bought the item from.
Although, you are right in that it would be prudent to get onto Square Enix as it is their fault the issue has occurred.
No you don't
Yes, you do.
As I said already here, WHATEVER the Steam Agreement (or any agreement for that matter) states, it CANNOT overrule your statutory rights. This is precisely why you often see at the end of terms- and conditions "your statutory rights are not affected".
Under the Consumer Rights Act 2013 (which was brought in 31st December last year to bring us in line with Europe) the same rights as far as refund and faulty goods now apply to digital goods as well as physical.
Please do read the following guidance (note that this was written when it was still a Bill about to go through government, and mentions further changes to come by June 2014):
http://www.olswang.com/media/26568662/uk_consumer_rights_reforms.pdf
Note particularly page 4 of this document, which covers clauses 35 to 49 of the Act.
So please don't spread misinformation - this is quite clear, and NO contract agreement can EVER overrule your statutory rights. They trade here in the UK, they are bound by our laws - simple.
So what rights does one have?
As detailed in the Act I've linked above, they're very close to the Sale of Goods Act 1979.
One way to remember your rights as far as what you should expect of your goods is what is well-known to us in the legal trade as the SADFART rule. Goods must be:
of Satisfactory quality, As Described, Fit for purpose, And last a Reasonable length of Time (note the Capitalised letters). It's a handy little acronym for consumers to remember.
Also, note that in this particular case, he's still clearly entitled refund under the terms of the SSA as he HASN'T had said goods.
This is one of the very reasons we had our laws changed. Yes, the rest of Europe were quicker than us in many regards, but this was frankly waiting to happen.
Not having the same rights available to you for digital goods that you have for physical os frankly preposterous and it was long overdue.
I only hope the US catches up with this.
This is the law you are referring to correct?
http://www.legislation.gov.uk/uksi/2000/2334/regulation/13/made
The law allows for no refunds as long as you have received a service. In this case defined as the Game appearing in either your library or inventory.
As for the user not receiving any goods. The game is on their account and even has time played (most likely patching the game but the game is available to them). The one who hasn't provided a service would be Square Enix, the people the OP should have contacted in the first place.