oca-ocb-accounting/odoo-bringout-oca-ocb-stock_account/stock_account/views/stock_account_views.xml

<?xml version="1.0" encoding="utf-8"?>
<odoo>
    <data>
        <record id="view_stock_return_picking_form_inherit_stock_account" model="ir.ui.view">
            <field name="name">stock.return.picking.stock.account.form</field>
            <field name="inherit_id" ref="stock.view_stock_return_picking_form"/>
            <field name="model">stock.return.picking</field>
            <field name="arch" type="xml">
                <xpath expr="//field[@name='product_return_moves']/list" position="inside">
                    <field name="to_refund" groups="base.group_no_one" optional="hide"/>
                </xpath>
            </field>
        </record>
    </data>
</odoo>