ReturnToStockInvoice.php

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<?php
namespace Magento\SalesInventory\Model\Plugin\Order;

class ReturnToStockInvoice
{
    private $returnProcessor;

    private $creditmemoRepository;

    private $orderRepository;

    private $invoiceRepository;

    private $stockConfiguration;

    public function __construct(
        \Magento\SalesInventory\Model\Order\ReturnProcessor $returnProcessor,
        \Magento\Sales\Api\CreditmemoRepositoryInterface $creditmemoRepository,
        \Magento\Sales\Api\OrderRepositoryInterface $orderRepository,
        \Magento\Sales\Api\InvoiceRepositoryInterface $invoiceRepository,
        \Magento\CatalogInventory\Api\StockConfigurationInterface $stockConfiguration
    ) {
        $this->returnProcessor = $returnProcessor;
        $this->creditmemoRepository = $creditmemoRepository;
        $this->orderRepository = $orderRepository;
        $this->invoiceRepository = $invoiceRepository;
        $this->stockConfiguration = $stockConfiguration;
    }

    public function afterExecute(
        \Magento\Sales\Api\RefundInvoiceInterface $refundService,
        $resultEntityId,
        $invoiceId,
        array $items = [],
        $isOnline = false,
        $notify = false,
        $appendComment = false,
        \Magento\Sales\Api\Data\CreditmemoCommentCreationInterface $comment = null,
        \Magento\Sales\Api\Data\CreditmemoCreationArgumentsInterface $arguments = null
    ) {
        $invoice = $this->invoiceRepository->get($invoiceId);
        $order = $this->orderRepository->get($invoice->getOrderId());

        $returnToStockItems = [];
        if ($arguments !== null
            && $arguments->getExtensionAttributes() !== null
            && $arguments->getExtensionAttributes()->getReturnToStockItems() !== null
        ) {
            $returnToStockItems = $arguments->getExtensionAttributes()->getReturnToStockItems();
        }
        $isAutoReturn = $this->stockConfiguration->isAutoReturnEnabled();
        if ($isAutoReturn || !empty($returnToStockItems)) {
            $creditmemo = $this->creditmemoRepository->get($resultEntityId);
            $this->returnProcessor->execute($creditmemo, $order, $returnToStockItems, $isAutoReturn);
        }
        return $resultEntityId;
    }
}