3 months of waiting for a product that never arrived, a month and counting now to try get a refund.

Waited over three months for a product that never arrived. Now I have asked for a refund over a month ago and have yet to receive my money back. They state a 15 working day period but lone behold there is a "backlog" and now state it will only go through after 25 working days. I have literally begged them to give me my money back as I desperately need it but they really don't care.