The example of the shop re: Sale Of Goods Act etc. is not the best I admit but in the case we are discussing we are referring to refund of the 'tax' which is quite correctly being collected for and on behalf of the fiscal authority...and therefore if not passed on is being held by the seller!. .. .After all I am certain the ticket tax is being administrated in the same way as VAT whereby a monthly return is made taking into account unused tickets in a contra arrangement against that current months balance due... . .. .Bottom line the airlines are holding our money and in my case for 14 months ongoing...the legality of the 'admin charge' will no doubt be challenged and decided upon in due course by the proper authorities...I am not an expect in fiscal procedures/tax law and have qualified my comments accordingly...