Ray,
After removing it, try putting the nut end in a vise. Position it so that two of the "flats" on the nut line up with the jaws on the vise. Be sure to protect the nut from the jaws with wood, or something else that will not mar the part. Tighten the vise so that it squeezes the nut just a bit. BE CAREFUL! This will create a barely perceptible distortion of the opening, making it oval shaped, breaking the tension and allowing the penetrant to flow in between the nut, and the tube. Don't squeeze it too much! Let it sit, then remove from the vise and turn to the next flat. Squeeze, oil, repeat. Do the next flat the same way. Then take the pressure off slightly and with the nut still in the vise, wiggle and turn the pipe with slight pressure down as if you were trying to screw it through the nut, until it starts to move. If it is still stuck, repeat the oil and squeeze process, and try again. Sometimes if you quit, then sneak up on it the next day when it least suspects it helps too!
Apply heat only as a last resort.
Check the flare, and the matching face in the fitting, clean it up, and install.
This method has worked for me in the past, Good luck!