EVM/Execution: properly refund account when commiting an inter transaction

Context

Part. of #7752 (closed).

After a long time investigating 11 tests that were failing due to inconsistent balances, I noticed that we were recording stipends during inter transactions but never recording refunds leading to balances not being reimbursed as they should. This MR fixes that.

Unrelated to this MR, but only 2 more tests to fix! 🎉

Testing

CI