"I didn't receive anything and returned the check to the IRS and never had access to any part of the check"
When the check was in your hand, you had total and complete access to it. What you chose to do with it, is not relevant when you are determining constructive receipt. The fact that you had the choice to return it, says you received it and in your hand. You could have cashed the check, kept the interest (IF you were entitled to it) or any number of things. So again, this is not an argument of constructive receipt.
The thing is, if you returned the check that you received in error, and were not entitled to any part of the check at all, then you can contact the IRS and discuss this with them to see if they will correct it on their part. If you returned the check and interest you received in error, you technically would have nothing to report. The IRS is the only one that can correct their error.
If you do not want to contact the IRS, for the description of the correction, you can say refund and interest received in error that was sent back and not cashed. However, if the IRS says you received it and sent you the 1099-INT, you really should contact them first so they don't end up making a correction to your return saying you did. It is your records versus their records (since they sent you the 1099-INT) and unless you can show them otherwise or tell them otherwise, then they win.
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