Hello DK1992, 

Welcome to the Community page, 

If the amounts are being refunded to your credit card then you would use credit card credit option within the +new section. If you are refunding a customer for all or part of an invoice or sales receipt then you would use a refund receipt, this creates a spent amount that you should be able to match to the same amount going out of the banking page/ bank statement. In regards to your question 

Why are the Refund Receipts not available on the Match Transactions screen? It should bring up a match for you, so something must be different if it is not bringing up one for you, so either the amount, account, customer or date it has left the bank is different therefore it will not bring up a match for you.