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Spray medium nonstick skillet with cooking spray. Heat over medium-high and add seasoned chicken. Cook and stir 3-4 minutes or until done (internal temp 170°F).
Stir water and remaining taco seasoning mix into skillet. Bring to a boil. Reduce heat to medium and stirring occasionally, cook about 5 minutes or until very thick.
Spread each tortilla with 2 tablespoons refried beans. Place one-fourth of the chicken mixture on half of each tortilla. Top with cheese. Fold tortillas over to cover chicken and cheese, pressing down gently.
Place tacos on baking sheet. Spray tops with nonstick cooking spray. Bake 5 minutes or until hot and cheese melts.