Hi MB,
1. I do not really see the point of budget releases if there is no availability control based on released budget.
2. I feel like you are confusing some functionality, because the budget return is not the opposite function to the budget release. Budget return is the opposite to budget supplement, and mostly makes sense when you have an IM hierarchy on top of projects. Normally you will return unused budget once the project is completed.
Regards,
Paulo
