If I understand, you are looking to provide access to your Azure Files share using Azure AD identities for remote users?
This requires the user of either Active Directory Domain Services or Azure AD Domain Services to authenticate the users currently so if the remote users are domain joined over a VPN it could work otherwise I'm not sure this is what you are looking for.
I would suggest have a reading through the below article.
https://learn.microsoft.com/en-us/azure/storage/files/storage-files-active-directory-overview