Powers of the Authority

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....      (a) enforcing the attendance of any person, examining him on oath or affirmation;            (b) compelling the production of accounts and documents;            (c) issuing commission for the examination of witnesses;      &n....

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....or refund of tax collected by a State which has been held by the Authority to be not due to that State, or alternatively, direct that State to transfer the refundable amount to the State to which central sales tax is due on the same transaction:      Provided that the amount of tax directed to be refunded by a State shall not exceed the amount of central sales tax payable by....