Every airline will have a legal entity in any country from which they operate. If you have a small claims court process, just claim against that legal entity in your own country.
Agree for most people this will be daunting, and the process is going to vary depending on which country you are based.

But small claims courts where they exist should be reasonably accessible to the public, don't need lots of legal knowledge, and its usually just a case of presenting evidence to the court of how you have been wronged, and the legal basis for your claim (provide things like your original booking email, eticket, cancellation email, any other usual emails or time/date of calls, and provide the SAS T&Cs highlighting their refund section, and EU261 refund in 7 days)