Still awaiting my refund

15 Nov I submitted my returns and was told will get my refund after 72 hours, shortly after that it went on audit and I submitted supporting documents and was told matter will be settles within 21 working details. 21 days later no comms, no refund, I called on the 15th Dec and 17 Dec and the agent just tells me shee has escalated the matter but fails to give me contact details of the person she has escalated to. It's funny how they never forget to deduct our taxes yet we have to fight before we get our refunds