Thank yo so much for the prompt replies.

I guess my issue is the following:

According to the instructions I've read, which are these:

To amend Form 1040NR or 1040NR-EZ, or to file the correct return, do the following:

• Enter your name, current address, and social security number (SSN) or individual taxpayer identification number (ITIN) on the front of Form 1040X.
• Don’t enter any other information on page 1. Also, don’t complete Parts I or II on page 2 of Form 1040X.
• Enter in Part III the reason why you are filing Form 1040X.
• Complete a new or corrected return (Form 1040, Form 1040NR, etc.).
• Across the top of the new or corrected return, write “Amended.”
• Attach the new or corrected return to the back of Form 1040X"

According to this, I can not add any information on "Refund or Amount you Owe" in the 1040X,   (given that the int'l student had already received a refund due to ETC and Educational credits).

In this case, on Part III, do I tell the IRS that she received a refund due to ETC and Education credits OR do I just tell the IRS that she made a mistake and let the IRS deal with her later whether she will owe later or not.

This is my first time doing this case.