Where insurance charges or premiums were paid by or charged to the debtor, the insurer is responsible for making the refund to the debtor (or to the debtor's estate). Where discharge of the insurer's responsibility for completion of such refunds is delegated by the insurer to the creditor, the actions of such creditor will be deemed by the commissioner of insurance to be acts of the insurer.
28 Tex. Admin. Code § 3.5903