53 Days later and no refund issued

I paid for an order (#344747|) on 09/12/2023. Only to be contacted via email on 19/12/2023 to be advised that you do not have stock of the item. I asked for a refund. I am still waiting for a refund 53 Days later!! I am not sure if you are insolvent!?? I have sent 16 emails following up on a refund and the response that I get is the same - "Please be advised accounts department is working as fast as possible to resolve the matter"?? Seriously ... what absolutely shocking service!