Did you deduct this amount as health insurance premiums paid with after tax dollars on Schedule A or as a self-employed health insurance premium (line 16 Schedule 1 (1040))? If not, and you apparently did not receive any PTC, then, no, this is not taxable.
If you did deduct this amount somewhere, then you will need to add it as "Other Income" with the explanation that it was the refund of a health insurance premium that was previously deducted.
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