Apple recently added a new section to its refurbished page in the US, which suggests that they will start selling them soon.

On the official refurbished Macs website, a ‘2023’ label has been added but is currently grayed out. The 2023 lineup includes the Mac mini, the 16-inch MacBook Pro, and the 14-inch MacBook Pro. Choices for the MacBook Pro models include the M2 Max or the M2 Pro chips, which offer up to 30% and 20% faster graphics and performance compared to the M1, respectively. The 2023 MacBook Pros have an HDMI 2.1 port for support of up to 8K external display, Wi-Fi 6E, and greater battery life.
Refurbished Apple products are typically 15% off compared to brand-new counterparts. For instance, the 14-inch MacBook Pro starts at $1,499 while the 16-inch MacBook Pro starts at $2,499. The Mac mini starts at $599 for the base model.