Preheat oven to 325 degrees F. In a large heavy skillet over med-high heat, brown ground beef, and drain fat. Mix in dry taco seasoning. Spoon browned meat into a 9 x 13 inch glass baking dish. Spoon a layer of refried beans over meat, then salsa. Top with shredded cheese. Bake about 20 to 25 minutes in the preheated oven.
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