I'll explain by drawing a diagram (Figure 1).

First, let's consider the case where sound enters the water surface from the air, refracts there, and propagates through the water.
Sound is a spherical wave, where the wavefront spreads out on a sphere relative to the sound source (wave source). However, if the sound source is far enough away, or if we consider only a small portion of the wavefront, the wavefront can be thought of as a plane (plane wave).
This diagram shows how a wave propagates from point A on the water surface to point B, which was on the same wavefront as A, and then to point C on the water surface. For example, if the propagation speed in water were the same as in air, the wave would travel from point A to point D without refraction. In reality, the propagation speed of sound in water is faster than in air, so the wave travels a longer distance from point B to point C. It then spreads out as a spherical wave, and because of the relationship between a circle and a tangent line, it propagates to point E as shown in the diagram.