It depends. What does started to use it mean?
You say you "started to use it", if this means that you received it and used it even if you did not fully use it, then yes, this would be considered taxable income for the portion that you did use. The fact that you received a refund though, sounds like you did not actually use it.
If you received it, but did not use it, then no, it would not be taxable income.
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