Once a debit card has been cancelled, is this still linked to the account?

My merchant services seem to think we have been victim to fraud. Refunds have been put back onto a card. This card has now been cancelled - is the cancelled debit card still linked to that person account or is it totally removed?

But is the old card number linked to the account?
Or do the previous card details get removed?

Refunds to your old card number will still work, if they’re in progress already. However, payments out of your account won’t.

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This is correct. It will still route back to where it came from.