Refund not being made

I have been waiting since June for a refund to be made however the admin clerk and her superior are of no help what's so ever. There has been no effort from their side if I do not follow up. Everytime the admin clerk advises on a SLA and they pass it. THREE SLAs have passed since and we are still waiting on our refund. Clearly they don't know what they are doing. They are so quick to ask for a payment upfront but don't care when they owe their patients money. It's utterly disgusting. Not to mention that the admin clerk clearly doesn't know the requirements and kept coming back to us on numerous occasions. When speaking to her superior he advised he would handle everything but his gone AWOL since speaking to him.