Eye Parallax Refraction
Here is the way I calculate the refraction vector according to Snell's law.

float cosine = dot(viewDir, worldNormal);
float sine = sqrt(1 - cosine * cosine);

float sine2 = (_IOR * sine);
float cosine2 = sqrt(1 - sine2 * sine2);

float3 x = -worldNormal;
float3 y = normalize(cross(cross(viewDir, worldNormal), worldNormal));
float3 refractedW = x * cosine2 + y * sine2;


This is integrated with the Physically based Refraction and it gives interesting results but I still don't know how to get rid of the high parallax scale issue which appear at grazing angles...

Any idea how to get rig of that ?