Mirror Essentials Not refunding money even after item was not delivered

Order placed on 6th Aug. Returned to company on August 20th. Filed a refund request on Aug 24. No action has been taken to refund the money.
I ordered items from Mirror Essentials on August 6th (Order Number 647339ME). 4 Ultra Thin Shaping Panties (2 black, 2 nude) were ordered for a total price of $53.96 to be shipped to a friend in NJ.

I received an email saying the items had been delivered but my friend had not received them. Upon tracking the package, I found out that it had been returned to the sender on August 20th. I filed a refund request on the 24th and provided a copy of the tracking information from their shipping company.

They acknowledged the refund request via email but since then, all I have received are emails that do not address the issue but simply say they are experiencing delays and I should follow up via their website. There is no response from the phone number given on their website nor is there an option to chat with anyone.

Multiple emails over the past 12 weeks have yielded no action regarding the refund. At one point they offered to resend the package but I asked for a refund. Then after I reported them to the Better Business Bureau, I got an email saying they would refund the money in 5 days. After that, all the emails have been virtually the same and totally non responsive.

I have copies of all documents and would be happy to provide them. The payment was made via credit card and I am seeking a refund to the same credit card.