This type of interference is called division of amplitude as opposed to division of wavefront which is applicable to Young's slits.
If there was a point source $S$ then the ray diagram for the arrangement described in your question would look something like this and I have used the labels that Hecht uses.
Ray $SA$ is reflected from the top surface at $A$ and also from the bottom surface at $B$ resulting in parallel reflected ray $AE$ and $CF$ which will superpose at infinity (or in the focal plane of a lens).
The optical path difference can be shown to be $2\,n\,t\,cos \theta_{\rm t} + \frac \lambda 2$ the last term being due to a $\pi$ phase change at one of the reflections.
If the optical path difference is equal to $m\,\lambda$, where $m$ is an integer, then the waves will arrive in phase - constructive interference.
Now imagine that there is a point source $S_2$ close to point source $S_1$ and a lens is used to focus the parallel rays in the focal plane of the lens at $Z$.
The condition for constructive interference is the same for light which start off from point source $S_1$ as it is for point source $S_2$ as the angle $\theta_{\rm t}$ is the same - say constructive interference.
Now consider another two point sources the mirror images about line $XX'$ on the right hand side.
Those sources backward $S_1$ and backward $S_2$ will now produce constructive interference at backward $Z$.
Now consider a rotation of the diagram above about the line $XX'$ and you obtain the diagram from Hecht - a circular fringe.
Each bright fringe is characterised by the angle $\theta_{\rm t}$ (and $\theta _{\rm i}$) being the same and so the fringes are called fringes of equal inclination.
The range of angles $\theta_{\rm i}$ is provided for in this arrangement by using an extended source.
There is an arrangement which in principle is similar to this one with two reflecting surfaces (mirrors - one real and one virtual) separated by air and so there is not the added complication of refraction occurring.
It is the Michelson interferometer producing circular fringes.