I'm a seasoned traveler and I know for a fact that most travel related things like flights and attractions and hotels do not offer full refunds unless they are being managed through some of the newer, less reputable booking sites that offer deep discounts. I've had to change plans and lose my money on several occasions. That's just the nature of the industry.
Generally speaking, I don't return fees. The fact is that most credit cards come with travel insurance and so I just assume the person cancelling can go to them for a refund. The only reason they are asking me is because their reason for cancelling is not likely to be covered by their insurance. If that's so it's because it's not for a good enough reason.
When I had a provision for booking months in advance, as in over six months, and a guest cancelled with a huge amount of lead time, then I would do the refund....if only because I knew I could rebook and the guests who asked were especially insistent. I did it to avoid the hassle.
On the other hand, I have been told, by cancelling guests, that they feel I have the time to rebook. They may be right, but the fact is I may not be able to book at the same price. This is especially true the closer the cancellation is to the dates booked.
I do think that there is something of an attitude that small business people are more amenable to refunds. However, that's wrong. We don't have access to the same economies of scale.