Makro still hasn't refunded me for a faulty item returned

I have been struggling since July for Makro to refund me for an item bought online that was returned, ref MAK***. I have sent bank statements numerous times to show the money was never credited but I get nowhere. When I call they just ask me to send my bank statements again so they can send it to finance department. You cannot speak with anyone in finance. It is months of frustration trying to get help which goes around in circles. There is nowhere to speak to a manager or get this resolved.