Does the partner who contributed effort, not capital, have a right to the tax refund that I paid for the partnership period after its dissolution?

The ruling refers back to the origin of the tax. If it was paid from the profit generated by the partner's work, then he has a share in what was refunded, because he is a partner in the original amount paid. However, if it was paid from capital that belongs to you and in which he has no share, then the refunded amount is exclusively yours.