dbfHelp, This probably isn't a complete answer because I am not sure what you want (or what the actual data looks like). But it might get you started.
SELECT UID, INO, MIN(REFNO), SUM(IVALUE)
GROUP BY UID, INO
Another approach is to use the above query without the MIN(REFNO) as one derived table or common table expression and then use the row_count function to number the rows of the table and select where row_count number = 1 and join this to the derived/common table expression Group By query. Unfortunately, I don't have the row_count syntax in front of me right now and don't use it enough to write it from memory.