creditmemo_for_get.php

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<?php
require 'default_rollback.php';
require __DIR__ . '/order.php';

$objectManager = \Magento\TestFramework\Helper\Bootstrap::getObjectManager();
$order = $objectManager->create(\Magento\Sales\Model\Order::class);
$order->loadByIncrementId('100000001');

$creditmemoFactory = $objectManager->get(\Magento\Sales\Model\Order\CreditmemoFactory::class);
$creditmemo = $creditmemoFactory->createByOrder($order, $order->getData());
$creditmemo->setOrder($order);
$creditmemo->setState(Magento\Sales\Model\Order\Creditmemo::STATE_OPEN);
$creditmemo->setIncrementId('100000001');
$creditmemo->save();

$orderItem = current($order->getAllItems());
$orderItem->setName('Test item')
    ->setQtyRefunded(1)
    ->setQtyInvoiced(10)
    ->setOriginalPrice(20);

$creditItem = $objectManager->get(\Magento\Sales\Model\Order\Creditmemo\Item::class);
$creditItem->setCreditmemo($creditmemo)
    ->setName('Creditmemo item')
    ->setOrderItemId($orderItem->getId())
    ->setQty(1)
    ->setPrice(20)
    ->save();