You can take a look at what's being played here:
https://www.chess.com/tournament/1e3
There's certainly no 'refutation'.
What to do against 1.e3
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Aug 9, 2018
0
#3
Just play 1...e5 or 1...d5 and develop. This opening doesn't lose, it just gives up most, if not all, of White's first move advantage. The worst thing you can do is pretend like White blundered and immediately start an unsound attack (unless you're playing 30 second bullet on L*****s. )
What move will u make?!