>seems like that "cancellation_date " is not applicable to consumables.
If you're talking about this statement:
For a transaction that was canceled by Apple customer support, the time and date of the cancellation. For an auto-renewable subscription plan that was upgraded, the time and date of the upgrade transaction.
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Note: A canceled in-app purchase remains in the receipt indefinitely. Only applicable if the refund was for a non-consumable product, an auto-renewable subscription, a non-renewing subscription, or for a free subscription.
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I think it's about whether or not it remains in the receipt.