Taken the money but no delivery or refund

I paid for an online order which just doesn't get delivered. I have phoned and they have told me it would be delivered, yet still no delivery. They claim 5-7 days but my order is over 20 days old. Their email doesnt work. Asked for a refund and they dont say anything. So taking money without providing goods = I have stated that if they do not deliver within 24 hours, i will open a case of theft against them at the police station.