Do I owe my former company money from a tax refund I did not file for, and have never received.?

In 2013, my company paid my foreign taxes while I was working overseas. Now, in 2016, after I have retired, the company wants me to file an amended 2013 US tax return to claim back excess foreign tax credits and send the refund to the company. They say I "owe" them money, and will send the case to "collections" if I do not file an amended return and send them the refund.



I do not want t file an amended return, since it does not benefit me and will increase the chance of an audit.



Do they have a legal basis to claim that I owe them money after I have retired? Do I owe my former company money from a tax refund I did not file for, and have never received.