Proper Officer designation for refund proceedings limited to TRN deposits by unregistered traders under GST. Deputy Commissioners, Assistant Commissioners and State Tax Officers posted in VAS/Investigation Units and Mobile Squad Units are designated as Proper Officers for section 54 refund proceedings only in cases where TRN was created for unregistered traders and deposits were made through those units. The earlier office order is amended accordingly, while refund proceedings for registered traders continue to be handled by officers in the concerned Division/Corporate Circles.