I would like to book a flight, from Manchester to Vienna, with a ticket eligible for free cancellation.
How can I get that and which airline offer this free cancellation option or (refundable ticket)?
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I suspect it depends on why the OP wishes to have a fully refundable ticket. Perhaps the OP does not intend to travel on the flight but needs the ticket in order to show eligibility for some other purpose. Alternatively, the OP's employer or client may have specified this requirement. In this case, a fully refundable ticket may be a useful option providing sufficient temporary funds are available for the ticket. Looking on matrix for fares from MAN to VIE on a random date next month in full Y class (/f bc=y), there is one airline providing a direct route and multiple providing an indirect route, such as Air France, KLM, BA, Lufthansa.
Note, even if the fare is supposedly fully refundable, some airlines still charge a cancellation charge (which me be waived for passengers with status). One of these is BA which charges a GBP 15 service fee for cancellations of refundable tickets.
Austrian Airlines offers tickets that can be refunded for a cancellation fee. However it's not worth it. Regular non stop round trip cost 200 pounds, a refundable cost 300 pounds plus 190 pounds in cancellation fees.
British Airways offers a fully refundable but its over 800 pounds and I recommend carefully reading the find print for terms and conditions.
You'll need to check with the fare type that you have booked. The same airline will offer multiple fares for the same class of travel.
This means that even though you are booking an economy-class ticket, depending on what kind of fare it is, you may be entitled to additional benefits like free cancellation/refunds or rescheduling without a penalty.
It is best to check with the specific airline.