Then you are arguing that he should have paid 70% to begin with without establishing a case for him being undertaxed at the outset. You are then attempting to correct this original imbalance by claiming he doesn't "deserve" it rather than making your case that his original tax was too low.
More accurately: If the current tax burden is exactly "correct" then a distribution of a refund should be proportional to taxes paid. Otherwise not, necessarily.
I assume you are aware that since taxes include payroll taxes and excise taxes, as well as income taxes, a porportional reduction of the latter raises the overall allocation of taxes paid by the lower income levels.
BTW, if you calculate total taxes paid as a percent of total income from all sources, which income levels do you think currently pay the proportionately higher rates?