Refactor: migrate from call local refund to global journal refund

[rakita]

Presently, refund is call local and returned back with the gas when the call is finished, this can result in negative refund being returned and is a unexpected value for tracing.

Having one global refund inside the journal would mitigate this, on the one hand, it will slighlty leak gas calc into journal that is database, but on other hand it (should) encapsulate any refund inside of it additionally removing negative refund case.