In large skillet, cook beef until no longer pink and drain. Stir in taco seasoning and water. Bring to boil. Reduce heat, simmer uncovered for 5 minutes then stir in rice. Cook and stir until liquid is absorbed/evaporated. Spread about 2 Tbs refried beans, 1/4 cup beef and 1 Tbs cheese down center of each tortilla. Roll and place seam side down in greased baking dish.
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