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    <title>Authorized to be the proper officers for the purpose of sanction of refund.</title>
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    <description>The notification designates officers appointed under the central GST framework who are authorized as proper officers under Sections 54 and 55 of the central Act, to also act as proper officers for sanction of refund under the corresponding provisions of the state Act and its rules, in respect of registered persons located within those officers&#039; territorial jurisdiction who apply for refund to them.</description>
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      <description>The notification designates officers appointed under the central GST framework who are authorized as proper officers under Sections 54 and 55 of the central Act, to also act as proper officers for sanction of refund under the corresponding provisions of the state Act and its rules, in respect of registered persons located within those officers&#039; territorial jurisdiction who apply for refund to them.</description>
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