Airport retail tax refund entitlement for inward taxed indigenous goods sold tax-free to departing international tourists. Retail outlets beyond immigration counters at international airport departures may claim invoice-based refunds of applicable central, state, integrated, union territory taxes and compensation cess paid on inward supplies of indigenous goods sold tax-free to eligible departing international passengers. Claimants must be GST-registered with a valid GSTIN, maintain electronic records with an audit trail, collect passport and boarding pass details, a passenger declaration, and a tax-exempt invoice for each sale. Refunds are applied for in FORM GST RFD-10B with prescribed undertakings and return copies, processed by the proper officer with validation against GSTR-2A, and paid head-wise with statutory recovery rules applicable for improper refunds.