The directions at https://support.oculus.com/articles/orders-and-purchases/returns/refund-process-oculus-app-store are currently inaccurate as of 7-13-21 2:04PM Eastern. I've submitted feedback on the page, so hopefully it will get updated soon.
In Step #2, the Settings button has been removed from the bottom menu in the companion app; at least in the Android app latest version. The avatar logo in the top left corner is now the Settings button. Click that, then you can find and click the Purchase History link. You can then tap the title you'd like to request a refund for and you'll be given the option to do so.