Complaint sub-issue: Credit card company isn't resolving a dispute about a purchase on your statement

THIS IS THE SECOND TIME I AM FILING A COMPLAINT WITH THE CFPB BECAUSE CITIBANK HAS FAILED TO ISSUE A CREDIT AS PROMISED. In your XX/XX/XXXX response to my first complaint on, Citibank said they would issue me a credit of {$44.00} by my next statement which I have not received. I contacted the phone number of the letter and it is fake. Please read below and attached documentation. If the credit is not issued this time, I will seek legal counsel. 

I am writing to you to dispute this charge. On XX/XX/XXXX, I went on a website called XXXX and purchase a supposed XXXX jersey for my husband. I checked out the website and they had a XXXX XXXX, California address so I felt comfortable making this purchase. Immediately after I made the purchase, I received an email confirmation from XXXX for a purchase from XXXX XXXX XXXX XXXX. Right then, my alarm bells went off? Who is this person? I purchased a jersey from XXXX  XXXX. I began XXXX  the companys website and multiple sites came up saying that this was a scam. Embarrassed, I prayed I was wrong and the item be real and arrive. A few days later, I received an email with a tracking link and I began tracking it. The shipment was stalled for weeks. On XX/XX/XXXX, I wrote the company and requested an update. They responded with a tracking link from yet another company name, XXXX XXXX. I was puzzled as to what was happening. I XXXX  XXXX  XXXX only to find they had taken down the website. I began to panic. On XX/XX/XXXX, I noticed the package had arrived in New York. I again emailed the company and was told it would reach me soon. When the item did arrive on XX/XX/XXXX, I opened it and began to cry. It was 100 % counterfeit. ( please see attached photo ). The yellow lining was multiple different colors, the XXXX logo on the collar was fake and it looked as fake as possible. I immediately emailed the company and notified them that the item looks fake and requested a refund. I have never heard back. Immediately, I filed a dispute with Citi Bank. I have attached my email logs, XXXX receipt, my initial email confirmation from XXXX XXXX   and a photo of the jersey. If you look for the companys website XXXX  XXXX, it does not exist. This company is a fraud and they scammed me. Please do not let a confirmation receipt on their part suffice as evidence as they have used multiple email accounts, the website no longer exists, many people online have complained about being scammed and they produced a counterfeit item which is illegal. Finally, these people ripped off people during the holidays. I am a hard working mom who was buying a XXXX  present for my husband. It is sad and upsetting. In XXXX, I filed a complaint with Citibank. I was asked to submit documentation to demonstrate that the jersey was counterfeit and the company was a fraud, which I did. I received a letter from Citibank dismissing my dispute. I called and complained. On XX/XX/XXXX, a Citibank representative told me he spoke with his supervisor and would credit my account {$40.00} to make up for the fraud charge. As upset as I was not to receive the entire amount, I accepted. I was told I would receive the credit within 72 hours. After 72 hours had passed, I checked my account and saw I was not credited the funds. I contact Citibank via online chat ( photo attached ) and was told " not to worry '' the Monday would be there shortly. Again, I never received the credit. I again contact Citibank via online chat and was again told they would inform their superiors via email of the pending credit and should receive it. Again, I never did. After waiting twice for two hour hold time and then being disconnected due to long wait time, I finally poke with someone who told me they would file a fraud charge on the card and it would be escalated for review. At that time, the representative changed my card number.I received a letter rejecting the dispute claim before I have even received my new card. It is like no one is actually reviewing my documentation of the fraud! To date, I am let angry and frustrated with the handling of this fraud by Citibank. I have not had my dispute taken seriously or receive the {$40.00} credit as promised.