magento event lisetner - sales_order_creditmemo_refund>

module/config.xml

<global>

<events>

  <sales_order_creditmemo_refund>
                <observers>
                    <alanstormdotcom_helloworld_model_observer>
                        <class>Alanstormdotcom_Helloworld_Model_Observer</class>
                        <method>credit</method>
                    </alanstormdotcom_helloworld_model_observer>
                </observers>
            </sales_order_creditmemo_refund>
        </events>
    </global>

2. create observer 

class Alanstormdotcom_Helloworld_Model_Observer {

public function credit($observer){
            $creditmemo = $observer->getEvent()->getCreditmemo();
            $order = $creditmemo->getOrder();
        }

}