Wrong Product Delivered by Amazon and now denying Refund

I had purchased INNO3D GEFORCE RTX 2060 Twin X2 6Gb Graphic Card from Amazon.in website by  on 25th October 2021 amounting Rs. 59,999/- which i paid from my credit card Rs. 57,038.46 after Card Discount of Rs. 2960.54.
I received a mail from Seller saying he had sent a wrong product and asked me to cancel the order and simultaneously he mail on 27th October to cancel the order. Due to some or the other reason I was unable to check my emails due to which I couldn’t cancel the order.
The parcel got delivered on 28th October 2021 and was surprised/shocked to see that the ordered product and the product I received was totally different. This was the first time where I have received a different product, so I requested for return on the same day through amazon.in website and, I spoke with customer care where I explained them that I have received a different product and they asked me to send some pictures of the box and product. I did the same and they asked to cancel the return and wait for a day or two so that they track the original product.
Later on, when I called them another day they said the order has been tracked and the product got delivered to you by mistakenly so now you can request for the return and the refund will be initiated once the package is received. The product got picked up on 2nd November and I waited for the refund. Next time I called them they said they have received the return package and the refund is initiated. On 8th November I called up again customer service for the refund and I was told that by 10th November the payment will reflect on your original payment method.
I waited and as usual I didn’t receive the refund, so I again contacted customer service on 13th November 2021 and spoke with Accounts Department and asked me to wait 48Hrs and within 48hrs I will receive a call from Account Department, and they will refund the amount as the payment is hold by amazon. I was told that it’s a small issue and it will be resolved.
I didn’t receive any call so again I called up customer care on 16th November to check the status of my refund.  I was told the matter is still getting investigated, he also said that they have an update dated 13th November (Saturday) that they will take another two weeks to settle the claim. He also made me speak to his manager where his manager told me that the refund was issued but the seller had denied the refund so his concerned team is looking into this matter and will investigate the matter. He also said with 2 week the resolution will be done and you will receive a reply from our concerned department.
Failing to receive any reply I called up today (25th November 2021) and I was told that he has to discuss the same with his account team he had sent me the tracking details and told me that the product has not been received by the seller so there is a delay in payment. I told them how I am concerned if the product is not delivered to the seller, from my end the product was picked up on 2nd November and I was promised to get the refund within stipulated time. I had asked him to connect me to someone superior. I was connected to Senior Desk, I explained him the whole scenario and told him that I am still waiting for resolution, he told me that the previous agent had not worked on my case, so he is issuing another Case Id and had asked me to wait another 5 days for resolution.
On 30th November 2021, the 5 day waiting period is over and I called up customer care to check the status  to update on the refund, but she bluntly responded that there is a remark for the said Ticket “That the Concerned Team had denied the refund – and the refund won’t be given” I asked her to make me speak to someone senior, but she disconnected my call. I again called up customer care where he said that earlier there was a refund initiated but got cancelled for the reason unknow and had asked me to wait another 4 days and he will call back on 5th December.
Every time I call, I am asked to wait, I don’t know how many days it will still take for the refund. I am a genuine customer, and I am the one who is getting harassed by Amazon. Such kindly of service was never expected from a brand like Amazon.
I again confirm that the seller had confirmed that he had sent a wrong item and had asked me to cancel the order but I didn’t saw his mail so didn’t reverted him. I have the conversation on the amazon portal and even amazon customer care team verified it, so I don’t understand why amazon is not giving the refund.
I don’t understand to whom I should approach for help as it’s my hard-earned money. I am desperately looking for an assistance on this. Request you to do the needful.

Ramesh
Mumbai 400051, Maharashtra
Email: mxxxxxxxxxxxx2@yahoo.co.in