You can claim a foreign tax credit regardless on whether it is paid or not. It is permissible to claim even though these are accrued. They can be paid or accrued in 2020 in order to be eligible to claim.
Refunds means if you are repaid for foreign taxes you are claiming or have claimed. For an example, if you claimed a foreign tax credit in 2019 and got repaid, then this should be deducted this year. Similarly, if you received a refund for your foreign taxes in 2020, that should be deducted also. Simply, you don't want to be caught double-dipping.
in answer to what it means to pay or accrue. Paid means paid. You paid these foreign taxes. Accrued means that the foreign taxes are declared but you will pay later.
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