@shreyanshbothra1217 --- Namaste Shreya ji
Agreeing with my colleague @Opus 17 for excellent response to your questions/ situation, here is a page from the IRS on how to ask for refund of FICA taxes withheld in error --->
Social Security tax/Medicare tax and self-employment | Internal Revenue Service.
In general , as noted by @Opus 17 , since the work was performed in India , the income is sourced to India and thus US would have no right to tax this ( at least at federal level ). The state where you were resident earlier or where the US entity is registered/located may however disregard the tax treaty and try taxing this income.
The procedure for your "employer" at the time would have been to issue you a 1099-NEC and not withhold any taxes ( federal, State and FICA). The trouble now is that the company books have been closed for two years and it is unlikely that they would be willing to take any corrective actions. Also note that if you did not file a 2022 return to claim the taxes withheld in error, while IRS may indeed refund the taxes withheld but may impose a penalty -- " failure to file".
I am assuming here that you did file a return in India recognizing this income ( for work done for a foreign entity ).
Is there more I can do for you , Shreya ji ?
Namaste
pk
