Unjust enrichment: Customs refund orders must assess factual and financial records before sanctioning or diverting refunds. Officers determining customs duty refunds must, under section 27(2) and its first proviso, examine facts and materials, including audited balance sheets and Chartered Accountant certificates, to decide whether the claimant passed on the duty or interest. Orders-in-Original must be speaking orders specifying the financial records relied upon. Routine sanctioning of refunds and crediting amounts to the Consumer Welfare Fund without this factual and documentary review does not fulfil the statutory process.