Education

So I have an update. I got in contact with my employer's tax group and showed them the working fringe benefit section of 15-B and they agreed to let me do it. Now, I'm filling out a spreadsheet of each and every course I've taken at the university my degree program is at. They are requesting a course description and a note describing how the course relates to my job role in improving it. They said they will reissues W-2c(s) and a refund will happen with them. However, they did not say they were going to do any refunding, yet. Any thoughts on who should be giving me excess withholdings refunds? TurboTax says my employer should refund these monies to me directly although not sure why this would be true or not.