Q: How do I get a refund on an in app purchase that I did not receive

You can try the 'report a problem' page to contact iTunes Support : http://reportaproblem.apple.com

If the 'report a problem' link doesn't work then you can try contacting iTunes support via this page : http://www.apple.com/support/itunes/contact/- click on Contact iTunes Store Support on the right-hand side of the page, then Purchases, Billing & Redemption

If you haven't been using an iTunes gift card then yes, the purchases should show on your card's statement - whether the refund (assuming that you get one) will also appear on there will depend on whether it's refunded to your card or just credited to your iTunes account

Thank you for your post!! It was perfect and you made it soooo much easier.  It took me right where I needed to go.!!