Section 14 in The West Bengal Sales Tax (Settlement of Dispute) Act, 1999
14. No refund of amount paid under the Act.
- Any amount paid by an applicant under section 6 shall not be refundable under any circumstances;Provided that in the 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6 shall be treated to have been paid under the relevant Act for the period for which the certificate of settlement has been revoked.
