Makro refuses to refund on a non-delivery

Makro refuses to refund on a non-delivery. I have been waiting for my refund on an order that never arrived since August. It is now October. I have phoned about 10 times, if not more, and each time I was told that it 'is being escalated'. My emails (of which I have sent about 20) are ignored, and on Twitter I keep getting the same response: 'it is pending' with the same wording each. At this point I feel as if this is theft on Makro's part. Does anyone know what legal avenues I can follow?