DO you give tenant Oil refunds?

[Jimmy S.]

Does any one give refunds on heating oil? Lets say tenant moves in and its empty and moves out and say its 1/2 full, would you give them a refund?

I always leave it empty because tenants will never pay you if its full when they move in and empty when they leave.

It has not happened to me but figure I should get some input in case it does happen as a landlord.