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- Claim REFUND_PENDING -> REFUND_FAILED, return the held deduction and write the audit in one transaction. If the deduction cannot be returned, the order is still marked failed together with a REFUND_ROLLBACK_FAILED audit so a retried refund skips the deduction. - Return an error when the REFUND_PENDING audit cannot be loaded or parsed instead of falling back to the legacy finalization path.