Complaint Review: University prep Center

I contacted UPC several times to refund my money and though they acknowleged that I am entilted for a refund and it only delayed in processing  I never recived my refund .Here are the responses I got regarding my refund . Several attempts to e-mail and call since March 7th but I got no one to respond to my msgs or e-mails.

 Re: Order ID: 201284058 

On March 7 I got this response from UPC We are in receipt of your refund request.The company is currently being restructured and is under new management. 

All refunds will be audited and any monies due will be issued as soon as possible.We apologize for the delay and hope to have this issue resolved soon.

Thank you for your patience in this matter.

 On Feb 18,2013 I got this from UPC

The credit department is still behind and will be mailing you a check on Feb 28th. Thank you

 January 30,2013 I got this from UPC

 we apologize for the long wait for your refund.  It looks like there was a delay in the approval process of the refund.  I have gone a head and expedited that process and gotten an approval for you return.  You will see your refund check through US Bank’s bill pay service in 10-14 Days.

 January 9,2013 I got this from UPC

You are going to be refunded at the end of this month. Thanks

 December 17,2012 I got this from UPC

1. All refunds will consist of the purchase price only. Your refund WILL NOT include the $14.95 cost for shipping and handling. You will also be responsible for the costs associated with the return shipping.
2. All refunds will be issued via a direct credit to your credit/debit card or via check. All refunds will be issued on the 28^th of each month. You will receive an email directly from the accounting/customer service department once the refund is approved, as well as another email once the funds are issued. Please note all credit refunds may take up to two billing cycles to see on your statements.