The Product Was Never Delivered And Amazon Refuses To Refund.

So me and friends decided to gift my colleague who recently got married a PS5 controller (he has PS5 but with one controller). We placed an order on Amazon in the morning of 13th Dec with the estimated delivery date being 13th Dec itself. And then in the evening received a popup saying the delivery is delayed. For straight six days the delivery got delayed and then suddenly the status of the product was updated to DELIVERED. Mind you we never received a phone call from the delivery guy nor did we share any OTP. As soon as the status got updated (19th Dec), I contacted the customer care, they told me they will look into it. Then after a few days (24th Dec), I again contacted them requesting to look into this, which they replied by saying they are looking into it and will follow up on this. Then I called again on 27th asking for the status of the request, they told me that the refund has been initiated and we will get the refund in 10 days. Nothing got credited. Again I contacted them today, the response I received was "As the goods have been delivered no refund will be initiated".

Please help I don't know what to do, we already have registered a complain in consumer forum but I want to know what are my options, how should I proceed with this. Me and my friends have pooled from our salaries for this gift and even still the amount is considerable in comparison to what we earn. Thanks in advance!