Difference Between Refurbished and New Nexus 7 (2013)?

I'm looking to buy an Asus Refurbed Nexus 7 (2013) , but wondering is there a difference between a new & a refurbed one like in performance?

I'm on the line line on either buying a new nexus 7 16GB or a refurbished nexus 7 32GB for cheaper, but if the performance on the nexus 7 refurbed one is not as smooth then i won't get it.

Refurbished means it was returned for one reason or another. Sometimes no reason at all. People just change their mind.
If it's defective, they repair it & make it good as new.
No, you can't tell the difference.
I bought a refurbished camera. Nikon gave me a 90 warranty, and the seller added on another 9 months.

Yeah a Refurbished Item is one that was returned because it didn't work so they sent it back to the manufacture and they checked it and fixed anything and sell it again.

Most of them look new. The biggest different is the warranty is less with a refurbished item. So its the same Item (would have the same parts) could maybe have a scratch. I think getting a refurbished Nexus 7 32gb is a great idea.

Refurbished: to furbish again. Basically used. If you prefer your items new (never used outside of factory) then its more expensive. There shouldn't be any performance issues between the two, only reliability.