In a medium bowl, stir together the cucumber, garlic and parsley. Stir in 2 teaspoons olive oil, the lemon juice, 1 teaspoon salt and 1/2 teaspoon pepper. Stir the lemon peel into the sour cream.
Heat a large skillet over low heat. Soften each tortilla in the skillet for about 15 seconds on each side. Place the tortillas on a work surface and spread each with 2 tablespoons refried beans; sprinkle each with 2 tablespoons cheese. Roll up the tortillas to resemble cigars.
Using the same skillet, heat 1 tablespoon olive oil over medium high heat. Working in 3 batches and using the remaining 1 tablespoon olive oil, fry the taquitos, turning, until crisp and browned, 3 to 4 minutes. Drain on paper towels. Serve the taquitos with the lemony sour cream and cucumber salsa.