civicrm/civicrm-core — pull request #2862 by pratik-joshi (2014-04-09 10:23:47+00:00)
Title: 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.

Now the DB state looks proper for REFUND.