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    <title>Regarding section 54 and 55 of the CGST Act</title>
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    <description>Officers appointed under the Central Goods and Services Tax Act who are authorised as proper officers for sanction of refunds will act as proper officers for sanction of refund of tax and cess under the Uttar Pradesh Goods and Services Tax Act, in respect of registered persons located in their territorial jurisdiction who apply for the refund to those officers, subject to the State Act and rules made thereunder.</description>
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