CRM-13973 : #comment-59275 fix

the fix: we don't need a additional financial_item, moreover if line_item doesn't exists, we don't create financial_item. 

https://github.com/pratik-joshi/civicrm-core/commit/870f2eec8102e193fb7bd0466d91e8393ba956fe commit consists of bug encountered for 'Cancelled' contributions (linked to participant) which not use quick config priceset.

https://github.com/pratik-joshi/civicrm-core/commit/e8d37d0a72952a8e3b2b656c9646828bb31e2ce7
commit consists of handling 'Refunded' status in contribution level logic for creation of financial_item

Now the DB state looks proper for REFUND.