Disabled Apple account and iTunes

Accidentally, the wrong card was used to purchase apps, therefore they were refunded.The first time it was resolved without problem, the second time no luck. Essentially it seemed like a repeat of the first time, yet I had made sure that the previous card was removed. After talking to support, I was told in these cases, they cannot restore my account, I guess the first time was an error. Additionally, there are purchases made with the correct credit card, but I cannot update or renew them, many in fact. Therefore what I’d like to know is how do you create a new Apple account in order to keep and update my subscriptions and purchases. If not, most likely I will no longer use the App Store anymore. If possible, how do I go about creating a new Apple account which would include Apple ID, payment methods, etc. So I will not be locked out of important apps, which I use quite often without any further problems?