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    <title>Authorized to be the proper officers for the purpose of sanction of refund</title>
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    <description>Officers appointed under the Jammu and Kashmir GST Act and authorized by the Commissioner are designated as proper officers to sanction refunds under sections 54 and 55, subject to the rules except rule 96; this applies to registered persons located in the territorial jurisdiction who apply to those officers for refund sanction.</description>
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      <description>Officers appointed under the Jammu and Kashmir GST Act and authorized by the Commissioner are designated as proper officers to sanction refunds under sections 54 and 55, subject to the rules except rule 96; this applies to registered persons located in the territorial jurisdiction who apply to those officers for refund sanction.</description>
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