I don’t know anything about consumables, because I only have one non-consumable to unlock a full version of the app.
I did the following so far:
I purchased the full version which worked fine. Then I deinstalled the app and installed it again to test the restore, which worked fine.
I deinstalled it again and then cancelled the purchase in Google Wallet. I waited some hours and tested the restore again, which still worked!
I deinstalled the app again, installed the locked version again and tested a purchase which didn’t work, because I still got the message the product already was bought before and I own it already. The restore still worked!
I had to wait for over 24 hours until a normal purchase of the product was possible again. I haven’t tested the restore after this point, but I guess it isn’t working because Google had got the info about the cancelled Google Wallet money transaction.
I don’t know about the refunded state so far. I think you have to test in a full unlocked version for an already purchased non-consumable if this non-consumable is still ‘owned’… which means you have to use the store code even in a full unlocked game from time to time to test for the refunded state. Is this correct?
I wish you all a Happy New Year!
Best,
Daniela