there’s zero doubt that the points got rolled back, in addition to all potential purchases made with them since the rules literally state so:
whether you refunded the game yourself or your “friend” did so by refusing the gift makes no difference at all, cuz a refund is a refund.
valve have never been scared to remove stuff from costumers through roll-backs, even things bought from the community market in case they made a mistake with currency conversions etc. (which happened to me once; they had made a mistake with the price conversion of a cs go case key, so i had bought and sold lots of it and made hundreds of dollars in profit. [i didnt know the reason for the weird price was an error in conversion; to me it looked like ppl were dumping keys at ridiculously low prices] I immediately reinvested part of that money in other stuff. By the time Valve fixed their problem and did the rollback, I lost almost everything i had made that way they didnt care one bit; all ppl got was an explanatory disclaimer and a friendly go muck yo self)