Here we have diagram that shows where we see things with and without refraction.
Upper half shows the case where the substances above and below the surface S are equally transparent.
They have same refraction index.
As you can see the ray 1 continues along the path A, ray 2 along path B and ray 3 along path C.
Ray 2 hits observer's eye E and observer sees object O at the same location V.
Lower half shows the case where lower substance has higher refraction index and at the surface S light refracts downward.
Ray 1 continues along NEW path A, ray 2 along NEW path B and ray 3 along NEW path C.
This time ray 2 doesn't hit observer's eye E.
Now observer's eye has been hit by the ray 1 from the NEW path A, and observer sees the object O at the NEW location V.
That way we demonstarted how bending light downward makes observer see objects higher.