Refund of unutilised input tax credit barred where construction services include land value; exception if full consideration follows completion. No refund of unutilised input tax credit is allowed under section 54(3) for supplies of services of construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, except where the entire consideration is received after issuance of the completion certificate or after first occupation, whichever is earlier.