There is nothing illegal about buying a full fare refundable ticket and then returning it when one decides not to use it. .[/QUOTE]

Japhydog, are you an accountant? You're obviously a master of the tax avoidance as opposed to tax evasion philosophy.

In the circumstances as described, there is no intention to use the ticket so in my book it is plainly a scam to have bought it in the first place. No idea if it's illegal though.