What to do if my employer claims back an amount I took then returned?

Hii

I have been working in a company for more than 1.5 years in sales and there were two transactions from the client that I took into my friend's account, as we usually do sometimes to make a commission from the customer.

But I returned the whole amount to the company which was 64k and I have a receipt of 40k but I paid 24k in cash. Then after 2 months, I resigned from the company for some personal reasons.

I was the performer of the company and they won't let me go then they started investigating me when they knew about these transactions, but they used it against me in the police and court as well.

They did not have any proof or evidence to prove that they hadn't received it, so they took an oath of AED 24k. Now, the court has passed the judgment for 24k and I need to pay now.

There is yet a police case that is in prosecution but I am scared of what can be judgement in that scenario as per your experience.

Kindly revert