Returned items not refunded

On the 2nd of July, I returned stock item due to bad quality, filmsy collar, badly sewed shirts which their system shows the items were received on the 7th of July at their warehouse and undergoing quality check review. 22 days later, the status is still quality check and on enquiry; they say they can't assist me because they have not received the items to process my refund. I have made numerous request for assistance and they plainly refused to refund me or investigate this matter further. It appears to me that the items were ****** at their warehouse or its their strategy not to refund clients.