Complaint regarding refund of GST from builder

I bought a flat in an under construction apartment in Pune in Jan’18 and paid applicable 12% GST. But later I cancelled the flat & got my money back except for the GST.  The builder is denying claiming the flat was booked in under construction building (GST is only applicable on under construction building). But I sold the flat after completion where no GST is applicable. Therefore no GST to be refunded. Primarily GST is applicable on any sale and to be paid to the govt. But if sale is cancelled, GST to be refunded to the customer because if there is no sale, no GST would be applicable. Seeking your help in getting GST refund.
Builder Name: Fortune Developers & Infrastructures, Pune

Rohit Kumra
PUNE 411006, Maharashtra

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