iphone - Item Not delivered

I ordered a cell phone Apple, Model No. iPhone ** Pro-*** GB, Deep purple colour (Refurbishing) form the e-commerce site of Google showing in the name of Valuekart**. Initial communication was made by Ms. Neha, Sale Executive, Valuekart**. Ms. Neha informed me that although value of the phone is Rs. **,***/- that price can be reduced by giving an extra benefit (offer) on condition of instant purchasing. Thereafter Mr. Karthik called me and informed that the said product can be sale @ Rs. **,***/- on instant purchasing. The said offer was also confirmed by Ms. Neha with a request to pay Rs. **,***/- instantly. On that assurance and as per instruction of Mr. Karthik and Neha, I transfer an amount of Rs. **,***/- in two slots i.e. Rs. **,***/- and Rs. *,***/- respectively on **.**.**** in the account of Mr. Subham Singh in Google Transaction ID-CICAgLD**Lu-Ew and CICAgLD**JPfJg. After making necessary payment, Valuekart** issued a money receipt (Cash Memo) on **.**.**** under Invoice No. *-*-**********_*. Screen sort was also shared through mobile No. **********.
After making necessary payment against the purchasing the said product Mr. Rahul Kumar, Accountant, Valukart** communicated the confirmation order of the product vide email dated **.**.**** forwarded from the e-mail id- valukart.**@accountent.com. On **.**.**** Mr. Rahul Kumar informed me that the product is ready for shipping and he requested to transfer Rs. *,***/- in the account Mr. Jitendra Singh as refundable insurance fees. According I transferred Rs. *,***/- in the account Mr. Jitendra Singh’s account under UPI Transaction id- ************ dated **.**.**** and copy of the transaction screen shot is communicated to Mr. Rahul Kumar in his whatsapp No.**********.
On **.**.**** Mr. Rahul Kumar again informed me that the product is ready for shipping and insured by Valuekart** for securing any probable damage. He also requested to transfer Rs. ***/- in the account Mr. Jitendra Singh as non-refundable courier charge. According I transferred Rs. ***/- in the account Mr. Jitendra Singh’s account under UPI Transaction id- ************ dated **.**.**** and copy of the transaction screen shot is communicated to Mr. Rahul Kumar in his whatsapp No.**********.
Thereafter Valuekart** neither delivered the product to me nor refund the amount till date. Finding no alternative, I communicated to the officials of Valuekart** via their mobile No.(s) (i) ********** (ii) ********** (iii) ********** (iv) ********** and requested the Opposite Parties to refund the paid amount. Each and every alternative days, I requested Valuekart** to refund the amount or to deliver the product. But the Valuekart** has always given false assurance and asked me to forward account details. Accordingly, account details had been furnished to Valuekart**. But till date, Valuekart** has not delivered the product nor refund the same till date.
I lodged complaint vide the Value cart email id info@valuekart**.com on **.**.**** and **.**.**** and requested Valuekart** to deliver the product or to return the amount. But till date, Valuekart** has not delivered the product nor refund the same till date.