Yes, it would be refunds or reimbursements of anything that was previously deducted as an itemized expense on Schedule A (except for state and local income taxes as that is addressed in line 1 of Worksheet 2). A couple examples would be 1) an insurance reimbursement was received for a medical expense or casualty loss that was deducted or 2) a large purchase was returned and one received a refund/reimbursement of state sales taxes that were included on Schedule A.
