Refund of unutilised input tax credit barred for construction services including land value, except where full consideration paid post-completion. The notification amends prior wording to provide that no refund of unutilised input tax credit shall be allowed for 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, where required, or after first occupation, whichever is earlier.