ITC refund ineligible on construction sold with land value included; exception when full payment received after completion certificate or occupation. Supplies for construction of a complex, building or part thereof intended for sale are not eligible for refund of unutilised input tax credit 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 required by the competent authority or after its first occupation, whichever is earlier.