No.

If your funds come from “Steam Wallet” it goes to “Steam Wallet” on refund.

If your funds come from “Paypal” it goes to “Paypal” on refund.

If your funds come from “Credit Card” it goes to “Credit Card” on refund.

Steam gifting is neutered, and you cannot send a gift to someone who is not in your currency.

The only option would to be buying keys elsewhere and sending those.