br_account/views/account_invoice_refund.xml
<?xml version="1.0" encoding="utf-8"?>
<odoo>
<record id="br_account_refund_view" model="ir.ui.view">
<field name="name">br_account.refund.view</field>
<field name="model">account.invoice.refund</field>
<field name="inherit_id" ref="account.view_account_invoice_refund"/>
<field name="arch" type="xml">
<field name="description" position="after">
<field name="fiscal_position_id" />
</field>
</field>
</record>
</odoo>