The deduction for student loan interest would only lower tax liability, it would not be a refund. If the student has no income and doesn't need to file, the 1098-E would have no relevance for the student.
If you you co-signed the loan and are therefore regally obligated to pay the loan, and you did make the payments and the student is your dependent, you can claim the interest on your return.
If the loan is only in the name of the student, only the student can claim the interest they paid.
According to the IRS page 34:
Generally, you can claim the deduction if all of the following requirements are met.
- Your filing status is any filing status except married filing separately.
- No one else is claiming you as a dependent on their tax return.
- You are legally obligated to pay interest on a qualified student loan.
- You paid interest on a qualified student loan
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