Microsoft is offering refunds as the multinational software company faces action by the watchdog. Photo: Jennifer Dudley Nicholson/AAP PHOTOS

Almost three million Australians will be offered refunds after a tech giant apologised for the way it charged customers to access its artificial intelligence tools.

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Microsoft Australia emailed the offer to software subscribers on Thursday and admits the pricing structure and plans lacked clarity and fell short of its standards.

The apology comes 10 days after the Australian Competition and Consumer Commission launched legal action against M

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