Cross empowerment of tax officers authorises local GST officers to sanction IGST refunds for taxpayers within their jurisdiction. State and Union Territory officers authorized as proper officers under the respective State/UT GST Acts are designated to act as proper officers for sanctioning IGST refunds for registered persons located in their territorial jurisdiction, with exercise of those powers governed by the Central GST refund provisions and rules, subject to specified exclusions later amended by substitution.