BAD SERVICE DELIVERY AND *******

It's now been 3 months and still no refund on an item that i was invoiced on but never received. All I want to know is all the R50 that never get returned or refunded to customers, do you declare as part of your profit? This is my 3rd post reporting on Hellopeter and PnP really could not be bothered about customer service or consumer opinion, all you receive is an automated trained response from one of your consultants. Another question, why would get charged for delivery of items that are out of stock? Clearly, if the item is not even delivered please explain the delivery charge of R35. Is that the charge of utilizing your bottles app?