Propogation of light in matter is usually treated as an electric wave in a medium with a dielectric constant other than that of vacuum. That's the wave
picture, and it doesn't depend on 'luminiferous ether'. The reflection condition
at a flat surface comes from the polarization in the medium giving rise to
two outgoing wave solutions, one inside the medium and one outside.
If the dielectric constant is very high (like, in a metal below the
plasma frequency), the energy in the reflection is 100% of the incoming
The particle picture, is that photons going through a chunk of glass
are scattered at a multiplicity of sites (every atom), and the scattering
is mainly forward-directed, but with a time delay (or, if you prefer, a phase shift that creates a group delay). When the photons are long wavelength compared to atom size, the scattering centers don't matter (many atoms overlap each
single photon), only the delay. For X-rays, the scattering centers give rise to diffraction peaks, not just 'refraction', of course. It's not clear to me how
diffraction can be modeled with photons as particles.
Never think a photon 'excites an electron to a higher energy orbital' in
transparent media, it is an E-field that changes the orbitals inside an atom.
This is generally called the Stark effect.
Polarizing the atoms, yes; electrons doing orbital hopping, no.
I'll disregard Zeeman effect (magnetic), because significant magnetic
interaction is rare in transparent materials.
Reflection and refraction angles and coefficients are, in the particle picture,
determined by energy and momentum conservation, with the photon-in-the-medium
having some mass. The angle of incidence equalling the angle of reflection
is a subtle consequence of time-reversability and symmetry.
In both pictures, the answers that come out are the same: light slows, because the material includes charges that can be displaced, atoms that can become dipoles, and mainly the work done on that displacement or polarization does not get
absorbed, but after a slight delay is returned to the wave.