Dell Refusal to Refund

I have been dealing the issue over the last four-five months (via Chat, Emails, Phone Calls) with Dell and with no luck of getting my laptop or a refund.

July 2020 - Order for a Dell Laptop was placed, in the same month it indicated that the laptop was delivered.  However, the laptop in fact never showed up.

August 2020 - Early August, investigation was completed, carrier and dell have confirmed (via email as well) that the package was lost.  At that point a replacement was supposed to be sent.

August 2020 - No feedback for a few weeks, contacted Dell again at the end of August, was informed that replacement will be coming soon.

Early September - Was informed once again the order was placed on hold, no replacement has been sent.  Reps needed more time to investigate to see what is happening.

End of September - Discussed with Dell, it seems that there are no intention to send a replacement, I have requested for a refund.  Later got a refund reference number.  Informed that 5-7 days money will be refunded back.

Mid of October - Did not hear back again, reached out to Dell and again was advised that the refund DID NOT go through and will look into it.

From Mid October to Mid November - Reached out to Dell on several occasions, each time I am told that further investigation needed to see why refund did not arrive/go through.

End of November/Today - Informed by Dell that, unfortunately refund cannot be issued.  Advised to reach out to bank/credit card to issue a chargeback.  Unfortunately, this has already past the available time period for card issue to charge back the transaction.  It almost seems like Dell was stalling/delaying on purpose until this happens.

I have attempted to escalate this on several occasion.  But it has always been unsuccessful or being told the matter cannot be escalated further.  I do have email chains and confirmations of facts listed above.  I am hoping that this will get somewhere.

Thank you,

KP