PREHEAT oven to 350°F. Brown meat in large nonstick skillet on medium-high heat; drain. Add seasoning mix and water. Bring to boil. Reduce heat to low; simmer 10 min., stirring occasionally.

PLACE 4 of the tortillas on bottom of greased 9-inch pie plate. Cover with half each of the refried beans, meat mixture and cheese. Repeat layers once. Top with remaining 4 tortillas.

BAKE 30 min. or until heated through and cheese is melted. Cut into wedges to serve.