Are you asking if you can respond to someone who has said 'Sorry' by saying 'Never mind'? If that's what you mean, then yes, you certainly can. 'Sorry. I couldn't find any bananas in the shop' 'Never mind. We don't really need them. We've got plenty of fruit.' As a response to an apology, 'Never mind' means 'It's OK. Don't worry about it'

Both words/phrases have multiple meanings, but I cannot think of any that mean the same thing. Maybe if you could explain the context, but at the moment I would say you cannot use "never mind" to answer "sorry".

Hi there! I feel that "it's okay" would be more appropriate. In some cases "never mind" would give the other party the impression that you are frustrated.