JUDGMENT

(Prayer: Writ appeal as against the order dated 09.02.2017 passed in W.P. No. 33151 of 2016)

S. Vaidyanathan, J. & C. Saravanan, J.

1. Learned Government Advocate (T) for the petitioners submits that as of now, the issue is covered as per the decision of the Division Bench of this Court in State of Tamil Nadu and another V. M/s. Everest Industries Limited in W.A. Nos. 1260 of 2017 etc batch vide order dated 31.03.2022.

2. The relevant portions of the judgment of the Division Bench, by which the aforesaid writ appeals were disposed of are as hereunder:

"143. The second question which may possibly arise is, whether "unjust enrichment" would apply to taxes paid on raw material and captively consumed in the manufacture of finished goods within the State. The said question stands resolved by the decision of the Hon-ble Supreme Court in the case of Union of India and others vs. Solar Pesticides Private Limited and another reported in (2000) 2 SCC 705 in which, while holding that the doctrine of “unjust enrichment“ would apply to duty paid on raw materials and captively consumed, it was held that "passing of incidence of duty to any other person may be direct such as when the g