The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
Section 18. No refund under Act.
Under no circumstances, the applicant shall be entitled to get the refund of the amount paid under this Act:
Provided that, in case of revocation of an order of the settlement in accordance with the provisions of section 16, the amount paid by the applicant under the Act shall be treated to have been paid under the Relevant Act.
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.
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