Final Thought on the idea as Jen posted it…
The rationale for the IPC’s being returned is that research that was not showing promise was cancelled. So, in order to get the funds back, you should also NOT be allowed to roll for the same tech the NEXT round.
If you did, you obviously DID continue research, so no refund. Also, political powers are NOT likely to spend money on the same failed idead immediately after they pulled funding the prior budget.
You can try again for the saem tech in TWO rounds though, perhaps some new direction in the reasearch that convinced the powers that be to again spend money on that particular concept.
:-)