Section 14: No refund of amount paid under the Act
The Goa (Recovery of Arrears of Tax through Settlement) Act, 2009State Act of Goa · Act 17 of 2009
Any amount paid by an applicant under section 6 shall not be refundable under any circumstances:
Provided that in case of revocation of a certificate of settlement in accordance with section 12, the amount paid by the applicant under section 6 shall be treated to have been paid under the relevant Act for the period for which the certificate of settlement has been revoked.
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