Amazon India - Refund against wrong item is deinied after initial approval

I am reaching out due to a lack of response to our grievance and the absence of an escalation matrix provided by Amazon India. I urgently seek a resolution to the following issue. - I ordered this item, valued at INR *,*** (Order #***-*******-*******) on **th July. Unfortunately, instead of the jewelry display stand, I received a small, broken toy. - I immediately reported the issue and initiated a return request, which was approved. The wrong item was checked and picked up. - I have since been waiting for the refund, but the status has not changed. Despite multiple calls (*-* times) to Amazon Support, where I was reassured that the refund would be processed, there has been no resolution. - On my *th/*th call, I was informed that Amazon had investigated and determined that refund could not be issued. Despite explaining the situation, I was told that the decision was final. I waited on hold for ** minutes to speak to the investigation team, but no one came on the line. - I also emailed customer support, asking for an escalation path, but I have not received any response or resolution. Please check attached screenshots for more details.