In a certain code language, 'PRIVATE' is coded as '93236441540' and '…

1   2    3    4   5    6   7     8    9  10  11  12  13

 A   B   C    D   E    F   G    H    I    J    K    L   M

 ↓    ↓    ↓    ↓    ↓     ↓   ↓    ↓     ↓   ↓    ↓    ↓    ↓

 Z   Y    X   W   V    U   T    S    R   Q   P    O   N

26  25  24  23  22  21  20  19  18  17  16  15  14

**********************************************************

The pattern here is;

'PRIVATE' is coded as '93236441540',

(arranging first 3 words and last 3 words as alphabetical series)

So,

PRIVATE => IPRVAET

I → 9

P 16  x2= 32

R 18  x2= 36

V 22  x2= 44

A → 1

E → 5

T 20  x2= 40

Thus, 'PRIVATE' is coded as '93236441540'

Similarly,

(arranging first 3 words and last 3 words as alphabetical series)

So,

REFUSAL = ..?(EFRUALS)

E → 5

F 6  x2= 12

R 18  x2= 36

U → 21

A → 1

L 12  x2= 24

S 19  x2=38

Thus, 512362112438 is correct.