Customer Refunds for a dummy customer

Summary:

We have scenario to issue customer refund (for excess cash) to default customer (like an individual person) who is not created as customer. When we create receipts, for excess cash, there will be unapplied entry (credit side). I am thinking few options but hitting accounting challenges

1) Adjustments (but this will hit receivables)

2) Receipt write-off (will create issues if there is bad debts kind of cases)

1 & 2 might be achievable if we write some custom SLA via journal line

3) Customer refund (will create AP Invoice) automatically. Is there a way to stop this invoicing?

4) By processing customer refund, if the AP invoice does not generated, I can use One Time Payment options