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feat(remission-data-access, remission-list-item): add remission item source tracking and delete functionality Add comprehensive remission item source management with the ability to delete manually added items from return receipts. Introduces new RemissionItemSource model to track item origins and refactors remission list item components for better action management. Key changes: - Add RemissionItemSource model with 'manually-added' and 'DisposalListModule' types - Extend ReturnItem and ReturnSuggestion interfaces with source property - Implement deleteReturnItem service method with comprehensive error handling - Create RemissionListItemActionsComponent for managing item-specific actions - Add conditional display logic for delete buttons based on item source - Refactor RemissionListItemSelectComponent with hasStockToRemit input validation - Add deleteRemissionListItemInProgress state management across components - Include comprehensive test coverage for new delete functionality This enhancement enables users to remove manually added items from remission lists while preserving system-generated entries, improving workflow flexibility and data integrity. Ref: 5259