Section 20A(4)(b) in The Sugar Development Fund Rules, 1983
(b)If the sugar factory has no cane price arrears for the said sugar seasons as per the cane price arrears position available with the Central Government on the date of submission of the claim or the latest information available with the Central Government at the time of finance concurrence, whichever is less, but it has Sugar Development Fund or Levy Sugar Price Equalisation Fund over dues, then the above amount payable to sugar factory shall be adjusted against Sugar Development Fund over dues and the balance against Levy Sugar Price Equalisation Fund over dues.