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'