student loan refunds for covid in anticipation of loan forgiveness.

I am dealing with interest paid (now refunded) on student loans and previously used in 2020-2021 taxes already. So I am asking about correcting or amending those tax years (see other posts) regarding interest only. I think to add that interest to 2022 income is incorrect as someone suggested. 

However, some here are asking about the total refund amounts and does that count as income for 2022. The answers to that question I  saw were referring to the pending Biden loan forgiveness and how congress is treating that for tax purposes if it comes to be (as well as states). This is debt forgiveness not a refund. The questions are about  refunds we already received. My opinion is that the refunds should not be taxed now as we paid the loans previously with after tax money. So that would be taxing twice if the refunds were treated as income now.