In a large skillet over medium heat, brown the ground beef along with the finely diced onion for about 5-7 minutes. Drain any excess grease, then stir in the minced garlic, taco seasoning, and salsa. Simmer for 2-3 minutes until heated through.

Warm the flour tortillas slightly in the microwave for about 20 seconds. Spread a couple of tablespoons of refried beans on each tortilla, then add a scoop of the beef filling and shredded cheese. Fold in the sides and roll tightly like burritos.

If frying, heat vegetable oil in a frying pan to 350°F. For baking, preheat your oven to 400°F. Brush the seams of each chimichanga with a little oil to help them crisp.

Fry chimichangas seam-side down for 2-3 minutes on each side until golden brown. For baking, arrange on a baking sheet, brush tops with oil, and bake for 20-25 minutes until golden and crisp.

Remove chimichangas from the oil or oven and cool slightly on a wire rack. Serve immediately with toppings like guacamole or sour cream.