Unutilised input tax credit refund barred for construction services including land value, except when full consideration paid after completion. No refund of unutilised input tax credit is available for supply of services of construction of a complex, building or a part thereof intended for sale where the amount charged includes the value of land or undivided share of land; an exception applies only if the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier.