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When two transparent media are separated by a spherical surface, light incident on the surface gets refracted into the medium on the other side.
Suppose two transparent media having refractive indices µ1 and µ2 are separated by a spherical surface AB.
Let C be the centre of curvature of AB. Consider a point object O in the medium 1. Suppose the line OC cuts the spherical surface at P.
It is assumed that µ2 is greater than µ1 and the object O is on the convex side of the surface.

Note:
Although the formula is designed for a particular situation, it is valid for all situations of refraction at single spherical surface. This is because we have used the proper sign conventions.