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Amazon - I returned item - no refund

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Sorry in advance for the rant..

In February I bought a brand new Samsung S20 Ultra phone from Amazon (direct, not warehouse or third party) and it arrived promptly.
After removing the Amazon packaging, I thought that the phone didn't look new, there was no cellophane on box, the only thing holding the box together was some tape.  But it was the correct brand and model on the box, however there was a barcode covering the Serial number which is quite strange.

When I opened the box, the phone didn't have any protective plastic on it, and beneath it was some thin styrofoam. I switched on the phone and it booted up just fine, however the camera was not as expected, no super zoom or other options.  So I checked the Serial Number in the phone settings and it didn't match the box, nor did the IMEI number.  In fact, it had a completely different spec from the item I bought.

So I called Amazon and explained the issue and they said that I should return it for a refund, which I did on the 22nd Feb.
It took 3 weeks for them to scan the item into their warehouse so they've confirmed they've received the item back.  Here's the ringer, they sent me an email saying "Our inventory team has processed returned item and confirmed that we have received a counterfeit item. We will be able to refund only after we receive original item back."  
I'm furious and I don't know what to do now? I've been chasing every few days for nearly 4 weeks now and I'm not getting anywhere.  

I bought the device on my Credit Card so I know I have protection there, however I feel like I've been accused of stealing the original device which is not true, it was interfered with at some stage before delivery to me and I've explained this issue on several occasions, but no one calls back.  I've even asked to escalate my issue but the customer service advisor just says they'll put a note on my account.
Can anyone offer any advice? 

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