Heat olive oil in a skillet over high heat, add shallots and garlic. Sauté until shallots are translucent, about 2 to 3 minutes. Add cauliflower and cook about 10 minutes, stirring frequently. Add garbanzo beans, corn, spices and lime juice. Mix thoroughly and cook another 5 minutes or until cauliflower is tender. Remove from heat.
Heat the taco shells at 350° until warm, or brush lightly with oil and quickly pan-fry with until crispy, turning frequently.
While the cauliflower mixture is cooking and tacos are heating up, place the refried beans and 1/4 cup water in a small saucepan or skillet and heat, stirring frequently.
Spread a layer of refried beans evenly on each taco. Top with an equal amount of the cauliflower mixture and enjoy!
Per serving - 259 calories, 9 g fat (32% calories from fat), 9 g protein, 35 g carbohydrate, 8 g fiber, 0 mg cholesterol, 236 mg sodium