If I recall correctly, the lower fitting is the out and the upper is the return.
Remove the fuel sending unit, shine a light into the opening, and you should be able to see the tube for fuel pickup and return. I am pretty sure that is how I figured it out, because there was not anything about plumbing the tank in the propaganda that came from
LRA (Long Range Automotive) out of Australia.
The factory soft-top 1962 40 series that I installed that tank into, has been delivered to a customer, so I do not have it to reference at this time.
Hope this helps!