Finally, I come with good news!
I got that account closed and a new PayPal account open!
I'm transferring funds from my bank to that PayPal and the estimate is 3 business days until the money will be in the account. When the money is in my PayPal I can do the refunds.
I will continue to update the thread to let you guys know what is going on. Thank you all for your patience and trust in me. It means a lot <3
EDIT: Just tested and I can send money now. I will now refund all people who had 1 order refunds, and if that goes well I will message those with larger orders and see if I can do those as well!