Tax officers at the level of Centre and state can take intelligence based enforcement actions for all purposes including refunds, the Central Board of Indirect Taxes and Customs has said. The Board's policy wing clarified that cross-empowerment of tax officials is absolute and non-conditional, in an internal note to the Director General of GST Intelligence (DGGI), last week. The communication was issued in response to reference on whether intelligence based enforcement actions initiated by Central Tax officers against tax payers assigned to state tax administration get covered under the provisions of Central GST Act or a specific notification is required for cross-empowerment. Also, whether a notification is needed if conditions are imposed on powers given to the officers.