Mostly professional time and small administrative charges: bank confirmations, translations, currency conversion losses on the round trip, and re-drafted financial schedules. The business consequences of the refund — a price change or a new supplier — may be larger. Verify government charges as current at each step; professional quotes can define their scope, but cannot guarantee an immigration outcome.
Price the review, not just the paperwork
The valuable work here is judgement: reading the refund clause, deciding which payments count toward the committed total, and testing whether the revised plan still supports a non-marginal enterprise. Ask for a scope that names those tasks, plus dependant assistance and responses to later requests. If a loan replaced part of the returned cash, the collateral arrangement needs its own review before the figure is finalized.
Separate invested capital, operating expenses, government charges and professional services. Enough that the total investment is proportionate to the real cost of acquiring and operating the business and sufficient to make it succeed. A business budget may include later interest without making the full forecast an eligible investment total. Do not attribute the same payment to different people in inconsistent ways merely to produce a larger personal total.