Payment gateways: Refund does not work incase refund for exchange order

Steps to reproduce

DEV Note: there is a problem of saving order address, when creating exchange order, and selecting the same address for both shipping and billing address. I have a shelveset to force creating new address to fix it (tong\ForceCreatingNewAddressInExchangeOrder), but it is not the best solution. I am working with Raitis to find the better solution.

1. Precondition: Paypal package was installed and configured with payment action is "Sale" to commerce site successfully (please refer attached in ID: 109021)
2. Add 2 or more products to cart then checkout by Paypal successfully
3. Go to commerce manager then complete order (by release shipment -> create pick lists -> complete Pick lists)
4. Go to order detail in commerce manager -> Detail tab -> Create return successfully
5. Go to return tab -> Create exchange with origin address successfully with price of exchange order less than return order then click "Acknowledge Receipt Items" then click "Complete return"
6. Click "Ok" on "create refund" dialog

Observed: Display error message "Workflow generated an exception, please look at the previous error for more details." and no transaction was created in paypal account or "Payments" tab of order detail
Expected: Should refund successfully without error

Note: User also can not capture addition amount when the price of exchange order greater than return order.
- Same problem when create refund for exchange with other payment gateways (eg: Klarna)
- Refund successfully If Admin user select other shipping address when create exchange order.