Still waiting for Refund

I have been waiting for a refund for more than a month and 3 phone calls later and all they have to say is that they have a backlog ,with no time frame given, when i asked to speak to someone senior i was told there is no-one senior available in the building, which amazes me that a company like that has not one single person who can actually take charge and assist in my query which i feel is pretty basic and should not take more than a month with no resolution. What bothers me is that they are quick to take my money, but when they owe me money it is an absolute nightmare to get anything out of them.....and here i wait!!!