Refund extra tip on weight refund

[xlc]

The transaction priority will be based on tip per weight after #1544.
For some transaction, it will overestimate the weight and therefore a large tip is required to increase the tip per weight.

However some weights could be refunded after the transaction and therefore user will be paying a significantly higher effective tip per weight.

We should refund extra tip to ensure charge the same effective tip per weight.

This is required to ensure EVM gas priority fee can be handled correctly.