We don't recommend the deletion of actual conversions - we will always advise to disapprove conversions instead. 

However, in certain cases (such as test conversions that were tracked), the ability to delete conversions can be quite handy. 

To delete a conversion go to your Conversions page, then click on the issued conversion. The right side panel will appear. Click on the three dots on the upper-left side of the panel.  The option to Delete conversion will appear.  

If you'd like to delete a large amount of conversions, you can do so via the API

P.S. If you are looking for a solution to manage refunds/cancelations you can refer to this guide: How to handle refunds/cancelations.

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