ITC refund ineligibility for sale of under-construction property clarified; exception where full payment follows completion certificate. Supplies 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, are ineligible for refund of unutilised Input Tax Credit, except where the entire consideration is received only after issuance of the completion certificate required by the competent authority or after first occupation, whichever is earlier.