If you cannot currently refund what is owed, you will not be unbanned.
If you want to be unbanned, you're going to have to find someone who is willing to be kind enough to give you the items needed to refund or have the items yourself (booster packs in this case) already.
That is the policy, so I am going to deny this appeal. Once you are ready and able to pay back the items, make another appeal and someone will be with you to make sure the required items are refunded.