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    <title>Cross empowerment for refunds under sections 54 and 55</title>
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    <description>Cross-empowerment authorizes officers appointed under the Central Goods and Services Tax Act to act as proper officers for sanctioning refunds under the APGST Act in respect of registered persons located within those officers&#039; territorial jurisdiction who apply to them for refund sanction.</description>
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      <description>Cross-empowerment authorizes officers appointed under the Central Goods and Services Tax Act to act as proper officers for sanctioning refunds under the APGST Act in respect of registered persons located within those officers&#039; territorial jurisdiction who apply to them for refund sanction.</description>
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