Just do a chargeback then
It's a very tricky situation.
I started a dispute with my credit card company, but yesterday they emailed to tell me that they had "concluded their investigation" and that the item had indeed been delivered.
No further information. Just "it was delivered, you owe the retailer".
Apple Card uses Goldman Sachs for the bank and the customer service. While Apple may be an experienced provider of retail services, this sort of thing is relatively new to Goldman Sachs.
I contacted customer service and they believe that a report regarding the investigation will be sent to me. They might even have a delivery address. The order was placed four months ago...
Good luck getting through a situation like this with good outcome. It depends on all the players involved.
When it goes to collections, at least in the US, you can tell the collection agency that the charge is in dispute, and they have to leave you alone.
If the bank then puts a ding on your credit report, you can dispute it with the credit reporting agency.
At some point, someone decides this is too much of a waste of time and pays up.
If you go this route, read up on your rights and the exact process.
One early step is sending them a letter via registered mail saying the charge is invalid because you never received the item. That carries more weight than a phone call, and usually routes to a different department. It might solve the problem on your own.
Make sure the letter makes it clear you understand your rights and know what the CFPB is.
I have to consider if fifty bucks is worth the expense of following a procedure of insisting on my rights under current industry regulations.
Best solution is to file a small claim at your local court. Near certainty it won’t be disputed due to cost-benefit of the retailer having to hire a lawyer to defend it.