Les Kiss refused to whinge after last night's controversial defeat to Scarlets in Llanelli, however, the Ulster head coach admitted that 'the mind boggles' in relation to some of the officials' decisions, which cost his side dearly in Friday's Pro12 fixture.

Ulster looked set to record an impressive away win in Wales, which would have helped them stay in touch with the top four in the table, however, Sean Reidy’s try-stopping tackle on replacement scrum-half Aled Davies was deemed illegal and the hosts were awarded a penalty try, eventually winning the game 16-13.

"The intent and the intention is fine, it’s just the interpretation and the implementation of it." - Les Kiss

The Reidy tackle was deemed to have breached the new ruling, only introduced on 3 January, which states that a challenge will be considered reckless if a player "knew or should have known that there was a risk of making contact with the head of an opponent, but did so anyway".

Reidy was also sin-binned for the challenge, which was an additional punishment to go along with awarding of the try.

But while Kiss was obviously frustrated in his post-match offering, the Ulster coach refused to blame the officials, who he believed were only doing what was asked of them.

“It is what it is,” said Kiss. “It’s not [referee] Marius [Mitrea]’s fault, it’s just the way we are moving and we just have to learn to live with it and find a way to work through it.

“It’s interesting to say the least, the mind boggles a little bit about it all.

“The officials are only doing what they are asked to do and the managers of the officials are only doing what they think is right based on a lot of people’s perception of things.

“Ultimately, it’s paramount to look out for the players, so the intent and the intention is fine, it’s just the interpretation and the implementation of it.

“But it’s not a whinge-fest from me, it’s just the reality of what we have to live with and what the fans and stakeholders have to live with.”

Kiss still believes his side can compete in this season’s competition as Ulster now lie in sixth place in the table, four points adrift of the top four.

“I still think we are contenders. We just have to dust it down and go again.”