This card's artwork depicts the shopkeeper from "Fine" and "Jar Robber" throwing the "Jar of Greed" at "Goblin of Greed", violently rejecting whatever form of payment "Goblin of Greed" had in his hands in the art of "Fine" where he was attempting to pay for damaging/stealing a "Pot of Greed" and "Jar of Greed", thus the name "Cash Back". This event most likely takes place after the events of "Fine" and involves an overarching story told through a number of other cards:
This card's artwork is a parody of that of "Forced Back".
This is supported by the fact that both cards are Counter Trap Cards and don't destroy the Summoned monster or card that was activated; rather, they return the card to the hand or shuffle it into the Deck.
They also have the word "Back" in their card names.