Determining nature of deposit of duty – Voluntary or Under Protest is a question of fact

Brief facts of the case: The appellant had paid excise duty during the period between 22.2.1999 and 28.8.1999.   The amounts were deposited towards excise duty payable in response to the findings in the audit report. The  assessee/appellant  applied  for  refund  of  the  amount  deposited  in  1999 aggregating to Rs.4,12,590/-. The applicant had not passed on the incidence of duty to the buyer; therefore, the provisions of unjust enrichment given in Section 11B of Central Excise Act, 1944 would also not be applicable in this case. In view of the above, adjudicating authority passe...