fix(fraud): refunding pending outgoing packets

[mtsitrin]

covering few scenarios:

• hub -> Rollapp: delayed acknowledgement reverted
• hub -> Rollapp: delayed timeout reverted

for both cases, refund needed.

regarding the rollapp->hub (delayed onRecv), no need to handle it, as the original packet commitment won't be present on the forked rollapp

Description

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Closes #811

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PR review checkboxes:

I have...

• Added a relevant changelog entry to the Unreleased section in CHANGELOG.md
• Targeted PR against the correct branch
• included the correct type prefix in the PR title
• Linked to the GitHub issue with discussion and accepted design
• Targets only one GitHub issue
• Wrote unit and integration tests
• Wrote relevant migration scripts if necessary
• All CI checks have passed
• Added relevant godoc comments
• Updated the scripts for local run, e.g genesis_config_commands.sh if the PR changes parameters
• Add an issue in the e2e-tests repo if necessary

SDK Checklist

• Import/Export Genesis
• Registered Invariants
• Registered Events
• Updated openapi.yaml
• No usage of go map
• No usage of time.Now()
• Used fixed point arithmetic and not float arithmetic
• Avoid panicking in Begin/End block as much as possible
• No unexpected math Overflow
• Used sendCoin and not SendCoins
• Out-of-block compute is bounded
• No serialized ID at the end of store keys
• UInt to byte conversion should use BigEndian

Full security checklist here

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For Reviewer:

• Confirmed the correct type prefix in the PR title
• Reviewers assigned
• Confirmed all author checklist items have been addressed

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After reviewer approval:

• In case the PR targets the main branch, PR should not be squash merge in order to keep meaningful git history.
• In case the PR targets a release branch, PR must be rebased.