Makes good wines — merriment in store (7)

I believe the answer is:

refunds

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'makes' is the definition.
The definition and answer can be both acts as well as being plural nouns.
Perhaps there's an association between them I don't understand?

'good wines merriment in store' is the wordplay.
I cannot quite see how this works, but
'merriment' could be 'fun' (synonyms) and 'fun' is found in the answer.
'wines' could be 'reds' and 'reds' is present in the remaining letters.
No letters remain.
This explanation may well be incorrect...

Can you help me to learn more?

I've seen this clue in The Times.

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