Tax refund for airport retail sales: outlets can claim refund when selling indigenous goods to eligible international tourists. Retail outlets beyond immigration counters at international airports with a valid GSTIN may claim invoice-based refunds of Central, State/UT, Integrated tax and Compensation Cess paid on inward supplies of indigenous goods when those goods are supplied tax-free to eligible non-resident passengers paying in foreign exchange. Claims require electronic records with an audit trail, passport and boarding pass capture, passenger declaration, and invoices showing no tax charged; refunds are filed monthly/quarterly via FORM GST RFD-10B (manually until portal availability) with specified undertakings and return documents, and are processed, validated and sanctioned by the proper officer with recovery provisions for improper refunds.