dominicrume/cantor8_kya_rails: docs/cip/DRAFT-refusal-record.md

<pre> CIP: (unassigned) Layer: Daml Title: A ledger record for refused actions Author: O'Rume Dominic Uririe License: CC0-1.0 Status: Draft Type: Standards Track Created: 2026-09-26 Post-History: </pre> **NOT SUBMITTED.** `cip-0000` says to float an idea on `cip-discuss` before writing a full CIP, a