Lodge complain against refund team

Can anyone help please. I have this issues when apply for refund on subscriptions after app doesn’t work as per advertised. So when you apply for refund on same or next day on subscriptions. Every time refund reject it stating not eligible and apple website does say they have back support for refund policy. Tried to contact several time on phone not much help. They said they can’t do much other than reapply for refund and get rejected. Later they says they cannot do much. Neither they know how to lodge official complain against them.