eNom.com offers this with their reseller accounts. They charge a $.25 fee, but you get everything else credited back to your account balance.
Works great -- we've used it many times after killing a fraudulent order, etc...
If you use the reseller API, just use the "delete domain" call and it's all automatic. Otherwise, you need to contact their support and request the domain be deleted and refunded.
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Years ago I had godaddy delete a domain for me, but no refund was received. I basically just wanted it out of my account and didn't want to wait another 8 months for it to expire - I had accidentally purchased a domain with a typo - LESSON LEARNED: Don't drink and buy domains....EEEK!