[Spivak]

That feeling is specifically because we all know that depersonalizing and speaking passively 'softens' the blow.

"As your product is out of warranty we will not be issuing a refund."

Sounds rude, right? Because it draws attention to the fact that the decision is, at some level, completely arbitrary. But if you have your left hand write the policy and your right hand enforce it then you can say.

"I'm sorry but I'm unable to issue a refund because your product is out of warranty."

Makes it sound like that's just how the world works, doesn't it? And you come away feeling like "aww man they can't" instead of "they won't, money grubbing assholes." Customer service is, at its core, about managing emotions and often delivering bad news in a way that preserves the company's image.