MHR UI - ToD| Staff alert on refund failure

### Background:
A need for proactive notification on refund failure was identified during the review of the decline and refund process with staff. Staff would want to receive notice when a refund does not complete and respond before clients raise concerns. The proposal placed an alert on the affected filing, with the status showing a failed state to guide follow up actions by staff.

### Required Change
- [ ] An alert must be displayed on the affected queue item when a refund failure status is received.
- [ ] The payment status on the item must update to Failed to reflect the error condition.
- [ ] An on screen indicator must remain visible until the failure is resolved or a new status is received.
- [ ] Optional email notification to a designated mailbox or role group must be supported and controlled by configuration.
- [ ] A link to the related transaction record must be provided so staff can review details without extra navigation.
- [ ] The alert style must follow existing patterns for error and warning indicators across the application.
- [ ] Event logging must capture the refund failure, the time received, and the identity of any staff member who views or clears the alert.

The issue names no files, tests, or entry points. Start by locating the MHR queue item and existing refund-status, alert, email-configuration, transaction-link, and event-logging flows; done means all listed failure-state, visibility, notification, linking, styling, and audit requirements are covered.

Written by the indexing model from the issue text.