[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
refund shouldn't change transfer API, transfer API should tell only transfer from loan to savings or savings to savings  
 and savings  to loan