This is a "renewal" not a "refinance". Our renewals have the same loan number ..... it has to be paid by the borrower at closing.
If this is a true renewal then RESPA does not apply and there is no need for a GFE or a HUD SS.
However, if you are having a new note signed (which it sounds like you are) that satisfies and replaces the current note you have a refinancing regardless of your internal account numbering system.
If you insist on showing the accrued interest separately you would disclose it on one of the blank lines in the 1500 series of the HUD 1A. It is not dislcosed on the GFE.