Section 18 of The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee (Payable by Public Sector Undertaking Companies) Act, 2025.

Under no circumstances, the applicant shall be entitled to get the refund of any amount paid under this Act: Provided that, in case the order of settlement is revoked or rejected under the provisions of this Act, the amount paid by the applicant under this Act shall be treated to have been paid under the Relevant Act: Provided further that, in case the order of settlement is reviewed under section 15 of this Act, and the amount paid by the applicant is found to be paid in excess of the requisite amount determined by the reviewing authority, then such excess amount shall be treated to have been paid under the Relevant Act.