I think it would depend on where you purchase it from. If the seller is able to provide that warranty or not.
The Canopy warranties only give you an Amazon credit if you need to make a claim and I've not seen anything addressing open box/refurbished tablets. Squaretrade reimburses you the actual purchase price. I see Squaretrade offers a one-year warranty on open box items (would assume that would mean refurbished as well, although I'd definitely check that out with the company). You get a one year factory warranty for parts and labor from Samsung; it does not cover accidental damage however.