If you still can not unmount or remount your device after stopping all services and processes with open files, then there may be a swap file or swap partition keeping your device busy. This will not show up with fuser or lsof. Turn off swapping with:
sudo swapoff -a
You could check beforehand and show a summary of any swap partitions or swap files with:
swapon -s
or:
cat /proc/swaps
As an alternative to using the command sudo swapoff -a, you might also be able to disable the swap by stopping a service or systemd unit. For example:
sudo systemctl stop dphys-swapfile
or:
sudo systemctl stop var-swap.swap
In my case, turning off swap was necessary, in addition to stopping any services and processes with files open for writing, so that I could remount my root partition as read only in order to run fsck on my root partition without rebooting. This was necessary on a Raspberry Pi running Raspbian Jessie.
