[MIFOSX-1514] Refund for Active Loans

The JIRA tasks for this pull request are

EPIC
https://mifosforge.jira.com/browse/MIFOSX-1514

Tasks
https://mifosforge.jira.com/browse/MIFOSX-1515
https://mifosforge.jira.com/browse/MIFOSX-1518
https://mifosforge.jira.com/browse/MIFOSX-1519
https://mifosforge.jira.com/browse/MIFOSX-1520
https://mifosforge.jira.com/browse/MIFOSX-1609
this should be refund transaction only no need of new type