Medical Expenses claims have become the object of Revenue scrutiny a lot in recent months. It has happened that some people may have submitted claims which might not have been entirely genuine, i.e. since no receipts had to be submited with the claims, some claims may have been submitted which were wholly or partly fictional. The claim then generated a refund which was handy at the time. Unfortunately desk audits of claims are now throwing up such defects and Revenue will want their money back.
( Not saying that such is the case in any of the claims mentioned in this thread, just that I have encountered them and in a past thread on AAM the poster admitted to such actions )