https://netsuite.custhelp.com/app/answers/detail/a_id/10008 If Cash Refunds cannot be csv imported, how do you mass create them?

Are you doing stand-alones or are they linked to SOs? Stand-alones I think you can do only via API, but if you're willing to CSV input SOs, you can do a batch workflow to generate Cash Sales off of those. Creates "clutter" though.