Where do I enter a refund received due to changes to the previous year's Form 1040?

A federal tax refund for a prior year is not entered on a federal tax return.

You do not enter that on your federal return.   There is no place on your 2022 Form 1040 to enter your 2021 refund.   If you are in one of the several states   (Alabama, Iowa. Missouri, Montana, and Oregon )     in which a federal refund is entered on the state return, you will be able to enter it when you are in the state program.