No refund and no product

Enquired about item and TDSA stated it would take 6-8 weeks to get the item. Paid for item on 19.07.2022. No feedback received on status of item. Requested a refund on 23.09.2022 as TDSA could not provide any indication as to whether they can in fact get this item despite them confirming it before payment was made. Received refund form, completed and returned it on 30.09.2022. Sent several follow up emails with no response. Received email on 20.10.2022 stating the item has arrived and they will deduct 20% from the refund for handling. I accepted the 20% reduction and confirmed that I still want my refund. Several follow up emails and numerous phone calls with no response. Received an email on 21.11.2022 stating that the GM has signed off all refunds. Numerous follow up emails and phone calls and still no refund. No response to any emails.