If I create a new org-item using the following "web" template (from the
firefox browser or from within emacs itself)

("bookmarks" 119 "* %T %c %i" "bookmarks.org" top nil)

and then attempt to refile from within the creation *remember* buffer using C-c C-w I get:-

,----
| Debugger entered--Lisp error: (error "Before first headline at position 375 in buffer *Remember*")
|   signal(error ("Before first headline at position 375 in buffer *Remember*"))
|   error("Before first headline at position %d in buffer %s" 375 #<buffer *Remember*>)
|   byte-code("ÀÁ`p#‡" [error "Before first headline at position %d in buffer %s"] 4)
|   org-back-to-heading(t)
|   org-decrypt-entry()
|   run-hooks(org-reveal-start-hook)
|   org-reveal()
|   org-refile(nil)
|   call-interactively(org-refile nil nil)
`----

Simply removing the org-reveal from the org-refile call fixes this but I
suspect some deeper work probably needs to be done in the
org-refile part to make the code aware
that the remember buffer is not the one to be concerned about after the
refile so that org-back-to-heading works.

regards

r.