There's no evidence that Apple is refunding banned developer accounts, either for the yearly developer fee or for unpaid App Store sales.
In fact, a few of my indie developer friends have gotten their monthly App Store payments held up by Apple while Apple investigates so-called "unusual activity" (which turned out to be nothing).
In fact, a few of my indie developer friends have gotten their monthly App Store payments held up by Apple while Apple investigates so-called "unusual activity" (which turned out to be nothing).