How to Return a Gift on Steam
Returning a gift on Steam is pretty straightforward! Just go to your Steam Inventory, find the gift you haven't accepted yet, and there should be an option to 'Decline Gift' which sends it back to the sender. If you've already accepted it, you might need to request a refund through Steam's standard refund process, but that only works if you meet their refund criteria (like having played the game for less than 2 hours and having bought it less than 14 days ago).
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Actually, you can't really 'return' a gift on Steam in the traditional sense. If you don't want it, just don't accept it from your inventory. Otherwise, the original buyer has to do the refund hustle.
Just hit 'Decline' if you haven't accepted yet. If you did, well, hope your friend kept the receipt (aka, let them deal with the refund request).
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