I think it depends on how you are interpreting "use miles to upgrade to F" here. If it's cancelling / changing the itinerary outright, then I believe they are refundable. If it's using miles on the same flight to upgrade, I'm not sure - the terms say complimentary upgrades to first would result in no refund. This may apply to mileage or paid upgrades to first class too, but OP may want to check with AS customer service before pulling the trigger.