Problem: trace block gas refund change not committed

[yihuang]

Description

change to work on SDK context directly.

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For contributor use:

• Targeted PR against correct branch (see CONTRIBUTING.md)
• Linked to Github issue with discussion and accepted design OR link to spec that describes this work.
• Code follows the module structure standards.
• Wrote unit and integration tests
• Updated relevant documentation (docs/) or specification (x/<module>/spec/)
• Added relevant godoc comments.
• Added a relevant changelog entry to the Unreleased section in CHANGELOG.md
• Re-reviewed Files changed in the Github PR explorer

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For admin use:

• Added appropriate labels to PR (ex. WIP, R4R, docs, etc)
• Reviewers assigned
• Squashed all commits, uses message "Merge pull request #XYZ: [title]" (coding standards)

[codecov]

Codecov Report

Attention: Patch coverage is 72.72727% with 9 lines in your changes missing coverage. Please review.

Project coverage is 60.08%. Comparing base (7e30762) to head (14733dd).
Report is 1 commits behind head on develop.

Files with missing lines	Patch %	Lines
x/evm/keeper/state_transition.go	75.00%	3 Missing and 2 partials ⚠️
x/evm/keeper/statedb.go	50.00%	2 Missing and 2 partials ⚠️

Additional details and impacted files

@@             Coverage Diff             @@
##           develop     #527      +/-   ##
===========================================
+ Coverage    60.06%   60.08%   +0.02%     
===========================================
  Files          128      128              
  Lines         9829     9844      +15     
===========================================
+ Hits          5904     5915      +11     
- Misses        3343     3345       +2     
- Partials       582      584       +2     

Files with missing lines	Coverage Δ
x/evm/keeper/config.go	91.54% <100.00%> (+0.24%)	⬆️
x/evm/keeper/statedb.go	83.78% <50.00%> (-2.63%)	⬇️
x/evm/keeper/state_transition.go	72.86% <75.00%> (-0.34%)	⬇️

... and 1 file with indirect coverage changes