It's a logo of a hand on the bottom with money falling into it. The hand is facing upward to receive the money and the wrist is on the right and the fingers pointing to the left. There are two bills of money going to the hand from the top.
This Refund icon is made in Material Design style
developed by Google. This style is based on extremely simplified shapes, thin two-pixel lines, and is optimized for 24x24 px. Unlike other vector icon packs that have merely hundreds of icons, this icon pack contains 6,200 icons, all in the same style and quality.