I will draw a figure (Figure 1) and explain it.

First, let's consider the case where sound enters from the air into the water surface, refracts there, and propagates through the water.
Sound is a spherical wave that spreads out in a spherical shape from the sound source (wave source), but when the sound source is far enough away or when considering a sufficiently small part of the wavefront, the wavefront can be considered as a plane (plane wave).
This diagram shows how the wave propagates from point A, where the sound reaches the water surface, to point C, where point B, which was on the same wavefront as A, reaches the water surface. For example, if the propagation speed in water is the same as in air, point A would transmit to point D, and refraction would not occur. In reality, the speed of sound propagation in water is faster than in air, so it would travel a long distance while moving from point B to point C. And since it spreads as a spherical wave and has a relationship of circles and tangents, it would transmit to point E as shown in the diagram.