Dell Refund Issue

Hello,
I bought a PC from reseller on 13.09.2018. PC was always malfunctioning and overheating and each time Dell repaired it nothing changed for better. Finally, Dell has decided that the PC is damaged beyond imagination and decided to pick it up and send us a replacement. This has changed after Dell notified me of non-availability of the replacement because there aren't any models with same specification so I was going to get a refund. On 22.08.2019 I sent the computer by DPD to Dell. Then Dell took nearly a month to ‘’find’’ the delivered PC so they can proceed with the refund. I tried many times to contact Dell, they’re slacking and delaying everything they can. They told me that the issue is escalated and will be continued by Customer Relations...They sent me today email - "We understand that you have requested to escalate the situation further, hence we, the Customer Relations team have intervened to address your concern as the last point of escalation for Technical Support. We tried calling you on..." - Nobody even tried to call to me today so it's just a lie. I had taken time off and waited for their call.
Does Dell have "new" standards in customer service?