Issue between Apple and UPS. How do I get my refund?

Did not receive my iPhone. UPS lost it and reported it lost then added damaged on the tracking site. Apple customer service people although all very nice and friendly won’t issue a credit because if it is damaged they want it back from UPS but UPS tells me they don’t have it but nobody seems to know how to remove the damage reported from their tracking site. Why do I have to wait for my refund if I never got the phone. The problem is between Apple and UPS. I want my refund. I call UPS and Apple once a week and getting nowhere even when I ask to have this escalated.

how do I get this resolved so I can get my refund?

[Re-Titled by Moderator]