I was on grand jury duty and had a case like this presented. A smallish business used a courier to take checks to accounts. The courier used the account and routing info from those checks to get checks for himself. He would then pay his bills with those checks, except he would overpay. So bill for $120 would get a check for $1120. He would contact the company about the overpayment, and get a refund check from the company. We voted to indict.