Unjust enrichment review required before re-credit of DEPB scrip after appellate re-assessment; refund sanction must precede EDI re-credit. Before electronic re-credit of DEPB scrips or grant of refunds consequent to appellate or court-ordered re-assessments, cases must be forwarded to the Centralised Refund Section for sanction. The AC/DC of the CRC Section shall pass a reasoned order after following principles of natural justice. Only after sanctioning the refund shall the file be sent to the Systems Manager to cancel Out of Charge for re-assessment to enable re-credit or record departmental comments.