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Section 18: No refund under this Act.

The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee (Payable by Public Sector Undertaking Companies) Act, 2025.State Act of Maharashtra · Act 17 of 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.

Where this provision sits

ActThe Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee (Payable by Public Sector Undertaking Companies) Act, 2025.
Section18
Marginal noteNo refund under this Act.
JurisdictionState of Maharashtra
StatusIn force as published by the source

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Need this as data, not as a page? The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee (Payable by P… is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.