Section 22(1)(b) in The Goa, Daman And Diu Mining Concessions (Abolition And Declaration As Mining Leases) Act, 1987
(b)any amount paid by the concession holder for the said period, either as a fixed tax or as a proportional tax, or both, or as a royalty under protest shall be deemed to have been dead rent or, as the case may be, royalty, paid in accordance with law and such amounts shall not be liable to be refunded; and