It would be appropriate based on how other closing cost credits are disclosed within the 200's. That section is already a credit section, so it wouldn't be shown as a 'negative' number, however.
The other place (and the only place actually discussed in the instructions) would be to place the credit in Block 2 of the GFE and 802 of the HUD.
My opinion only. Not legal advice.
Say you'll haunt me - Stone Sour