This is an IRA-type rollover of T208261: Ingenico: 10/15 or 10/18 audit missing refunds? into a future sprint
Let's research this for 2-3 hours and make a subtask if there is any broken code.
From previous ticket:
Not sure if this is related, but it looks like some Ingenico refunds from 1/30 and 2/1 are not yet in Civi. Sample IDs are: