They are referring to the volume, in this case of an approximate rectangle. So say your refrigerator was 6 feet tall (inside not outside), and 3.5 ft across and 3.5 ft deep.
6ft * 3.5ft * 3.5ft = 21 ft3 which is 21 cubic feet.
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The volume of a refrigerator does not provide information as to its dimensions. The refrigerator could be thin and tall or short and wide and still have the same volume.
Furthermore, the volume of a refrigerator is the internal volume. It takes no account of the thickness of the walls nor of the machinery and particularly the radiator that is usually outside at the back.
Its internal measurements (width * depth * height) give its volume in cubic feet