Mediclaim related issue

Hi
In one of my client's case, mediclaim premium was being paid by the client and the deduction for the same was also taken under 80D. However recently, the client was admitted to hospital and all his hospitalisation expenses were paid by his son. But the reimbursement of the total claim was made by the insurance company and credited to the client's bank account. Now the two questions which arise are:
i. Whether the amount received is taxable in the hands of client?
ii. How should the receipt of this amount be accounted in the books of the client i.e. in what manner should the transaction be given effect in the client's individual books?
Let me Know your thoughts please...