Custom email Templates - Refund email ideas?

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He everyone, i'm looking for help with writting a refund email, anyone would have friendly but yet professional email templates that i could use to reshape shopify default ones for refund and other situations too? 

Happens i'm dropshipping and the supplier said they are out of stock when customer has paid me, my store is new, this was my first sale so this could really create me a bad reputation on what to send to customer.