Sec. 9. An ESA participating entity or CSA participating entity that receives a payment for an ESA qualified expense may not refund any part of the payment directly to the parent of the eligible student or the emancipated eligible student. Any refund provided by:
(1) an ESA participating entity; or
(2) a CSA participating entity if an eligible student participates in the CSA program;
shall be deposited into the eligible student's ESA account.