If you are only talking about 2024, you are correct. If you don't deduct them on your 2024 tax return, you can ignore their return in 2025.
If you are now receiving your benefit because of a medical condition requiring long term care, the benefits are also not taxable. But if premiums are being returned from 2023 or earlier that you did deduct in 2023 or earlier, that would get tricky.
