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Don’t remove tags after refunding a subscription renewal
When you make a refund for the subscription renewal, the product tags are removed. Can you give an option not to remove tags in this case? This makes a lot of sense. Sometimes customers are unaware of how subscriptions work and request a refund after renewal. In this case, we should not remove tags.
Elizaveta shared this idea 
The current logic is that if a subscription is both canceled and refunded, then the tags applied at checkout are removed.
If the customers still have an active subscription to the product, no tags are modified:
That’s to make sure that customers who sign up and then request a refund no longer have access to courses or other content protected by those tags.
We’ve gone ahead and updated the logic so that if the same tags are set for the Apply Tags when Refunded setting, they will not be removed. We’ve updated the documentation at https://wpfusion.com/documentation/ecommerce/woocommerce/#refunds