function wc_create_refund( $args = array() ) {
	$default_args = array(
		'amount'         => 0,
		'reason'         => null,
		'order_id'       => 0,
		'refund_id'      => 0,
		'line_items'     => array(),
		'refund_payment' => false,
		'restock_items'  => false,
	);

	try {
		$args  = wp_parse_args( $args, $default_args );
		$order = wc_get_order( $args['order_id'] );

		if ( ! $order ) {
			throw new Exception( __( 'Invalid order ID.', 'woocommerce' ) );
		}

		$remaining_refund_amount = $order->get_remaining_refund_amount();
		$remaining_refund_items  = $order->get_remaining_refund_items();
		$refund_item_count       = 0;
		$refund                  = new WC_Order_Refund( $args['refund_id'] );

		if ( 0 > $args['amount'] || $args['amount'] > $remaining_refund_amount ) {
			throw new Exception( __( 'Invalid refund amount.', 'woocommerce' ) );
		}

		$refund->set_currency( $order->get_currency() );
		$refund->set_amount( $args['amount'] );
		$refund->set_parent_id( absint( $args['order_id'] ) );
		$refund->set_refunded_by( get_current_user_id() ? get_current_user_id() : 1 );
		$refund->set_prices_include_tax( $order->get_prices_include_tax() );

		if ( ! is_null( $args['reason'] ) ) {
			$refund->set_reason( $args['reason'] );
		}

		// Negative line items.
		if ( count( $args['line_items'] ) > 0 ) {
			$items = $order->get_items( array( 'line_item', 'fee', 'shipping' ) );

			foreach ( $items as $item_id => $item ) {
				if ( ! isset( $args['line_items'][ $item_id ] ) ) {
					continue;
				}

				$qty          = isset( $args['line_items'][ $item_id ]['qty'] ) ? $args['line_items'][ $item_id ]['qty'] : 0;
				$refund_total = $args['line_items'][ $item_id ]['refund_total'];
				$refund_tax   = isset( $args['line_items'][ $item_id ]['refund_tax'] ) ? array_filter( (array) $args['line_items'][ $item_id ]['refund_tax'] ) : array();

				if ( empty( $qty ) && empty( $refund_total ) && empty( $args['line_items'][ $item_id ]['refund_tax'] ) ) {
					continue;
				}

				$class         = get_class( $item );
				$refunded_item = new $class( $item );
				$refunded_item->set_id( 0 );
				$refunded_item->add_meta_data( '_refunded_item_id', $item_id, true );
				$refunded_item->set_total( wc_format_refund_total( $refund_total ) );
				$refunded_item->set_taxes(
					array(
						'total'    => array_map( 'wc_format_refund_total', $refund_tax ),
						'subtotal' => array_map( 'wc_format_refund_total', $refund_tax ),
					)
				);

				if ( is_callable( array( $refunded_item, 'set_subtotal' ) ) ) {
					$refunded_item->set_subtotal( wc_format_refund_total( $refund_total ) );
				}

				if ( is_callable( array( $refunded_item, 'set_quantity' ) ) ) {
					$refunded_item->set_quantity( $qty * -1 );
				}

				$refund->add_item( $refunded_item );
				$refund_item_count += $qty;
			}
		}

		$refund->update_taxes();
		$refund->calculate_totals( false );
		$refund->set_total( $args['amount'] * -1 );

		// this should remain after update_taxes(), as this will save the order, and write the current date to the db
		// so we must wait until the order is persisted to set the date.
		if ( isset( $args['date_created'] ) ) {
			$refund->set_date_created( $args['date_created'] );
		}

		/**
		 * Action hook to adjust refund before save.
		 *
		 * @since 3.0.0
		 */
		do_action( 'woocommerce_create_refund', $refund, $args );

		if ( $refund->save() ) {
			if ( $args['refund_payment'] ) {
				$result = wc_refund_payment( $order, $refund->get_amount(), $refund->get_reason() );

				if ( is_wp_error( $result ) ) {
					$refund->delete();
					return $result;
				}

				$refund->set_refunded_payment( true );
				$refund->save();
			}

			if ( $args['restock_items'] ) {
				wc_restock_refunded_items( $order, $args['line_items'] );
			}

			// Trigger notification emails.
			if ( ( $remaining_refund_amount - $args['amount'] ) > 0 || ( $order->has_free_item() && ( $remaining_refund_items - $refund_item_count ) > 0 ) ) {
				do_action( 'woocommerce_order_partially_refunded', $order->get_id(), $refund->get_id() );
			} else {
				do_action( 'woocommerce_order_fully_refunded', $order->get_id(), $refund->get_id() );

				$parent_status = apply_filters( 'woocommerce_order_fully_refunded_status', 'refunded', $order->get_id(), $refund->get_id() );

				if ( $parent_status ) {
					$order->update_status( $parent_status );
				}
			}
		}

		do_action( 'woocommerce_refund_created', $refund->get_id(), $args );
		do_action( 'woocommerce_order_refunded', $order->get_id(), $refund->get_id() );

	} catch ( Exception $e ) {
		if ( isset( $refund ) && is_a( $refund, 'WC_Order_Refund' ) ) {
			wp_delete_post( $refund->get_id(), true );
		}
		return new WP_Error( 'error', $e->getMessage() );
	}

	return $refund;
}