Help recruitment career counselling - Fake recruitment agency asking for money

Help recruitment agency called me to offer a job in companies like Tech mahindra and Accenture and asked me to pay **** ruppes as recruitment fees after which the next day they will send the offer letter based on my education and certificates.
as usual they didnt send offer letter and started delaying the process to which we asked for refund of the payment.
they agreed to refund but as per company policy it was required * months of time their agent said.
after * months they are still delaying refund giving reasons like bank transfer failed, we will give you cash, cheque failed etc.
and finally they asked us report them to police.