OVER 4 months and no refund! NEW Business

We recently started a new company employing 10 people. We invested millions in the company and submitted the first VAT return at the beginning of December 2020 which was a VAT credit due to us for all the start up costs involved in establishing a new business. SARS owe us a VAT refund of R179,009.61 and now 4 months later still no refund. Every tine we call them they say that our file is still under review. In the interim we submit the second VAT return for the DEC - JAN period which was a VAT Debit of R70,270.67... We asked SARS to deduct this amount due to them from R179k that they owe us but they said that this is not allowed and we must pay that R70k over to them and they assured us that we will get the R179k refund soon. In the meantime two additional month gone by (over 4 months in total) and not even a hint of a refund in the horizon. As a new business which is trying to get over the first few months of hardship which is common to every new business this refund is absolutely crucial to us and we really don’t know how to take it from here. Please advise and assist soonest ?