Football monk - Order not delivered neither refund processed

I had placed the order for MANU jersey on Aug ** and till date there is no action. When contacted FootballMonk via email, team put the blame on courier company and now after more than ** days their reason changes to high demand. It is just a way to cheat customers nothing else. In between there were no replies at all which shows they want to cheat customers. We understand the COVID issues but then simply say Yes or No there are others who can provide far better service. Now when they are unable to provide the product, they are providing refund however, are asking to follow the process of refund. Why should I follow the process? While taking the order I wasn't given the option to pay in installments. I paid it upfront so why refund be processed the same way? It's not like I'm returning and asking for refund. It is their inability to deliver product. Why should customer face the issue because of their incompetence. It's just a way to commit fraud. Is there anybody to take action against these guys or we have to always go to police?