Still waiting REFUND on gppd not delivered!!

I have purchased cutlery on the 10/09/15 after waiting 2wks for goods to be delivered was notified that I've either put in an incorrect ref number or the order has expired hence they cannot pick up my order.They requested to send them the payment proof with my banking details to refund after the 1st attempt was told that they cannot open my maiI.I had to resent thrice whereby was told the my money was refunded back into my account the same day which is a lie cause I can access my account to see any payments made/receive.On the 7th Oct I was told that they will transfer my money close of business hence had to phone them back 14th and was told their system is offline.Now my question is does Groupon advertise stuff and have 10000 reasons for not wanting to pay back peoples money.I am still waiting for the reason why my goods were not processed and why do they put an account number on the system if they will close the acc the same day conveniently after they received your money the lady stated which is very NOT smart for such a big advertising company??AND STILL KEEP YoUR MONEY and having excuses everyday if you call to confirm about your refund.