1099-MISC for SCRA

I received a 1099-MISC from my bank. They conducted an audit of my accounts under the THE SERVICEMEMBERS CIVIL RELIEF ACT (SCRA). Since it was reported to the IRS as "other income" I am forced to claim it as income on my taxes. I do not understand WHY? This is not "free money" or "additional income" given to me by the bank. This money is a REFUND of fees, interest and other charges the bank charged me and then REFUNDED me under the SCRA. In essence they are giving me money I paid them back to me. It is not NEW income or ADDITIONAL income, it is income that is already part of the income reported as wages in my taxes. If I add this 1099-MISC money into my income then I am being taxed twice on the same money. What documentation do I need to show this so I can not report this money and prevent an audit from the IRS.