[Defeat]

the carrier has confirmed that the parcel was intact and undamaged when it was delivered to you

Ask them to provide evidence that clearly demonstrates the package was not damaged when It arrived to your address.

On the chat support they said, "their investigation is done & they dont have any access over this particular case. There is nothing else they can do for me now."

Nonsense.

Request your claim be escalated.

I talked to them again on call, 1st Rep was not able to help me out so he transferred it to someone else so called their "SENIOR Team"

Rep from SENIOR TEAM was a female & she was not able to help me out she said as per the investigation she has to go by the policy & investigation's result; and hence they cant help me with replacement or refund.
So I asked her to raise an A-to-Z claim on this order even tho it was FBA order shipped by Amazon only. She put me on hold for less than a minute came back to tell me she cant do that either she cant raise any sort of request on this order. Even I told them to liaise it with accounts department & check to whom it was previously invoiced & delivered  to, she said she cant do that either since investigation is CONCLUDED by the team. I knew THEY CAN HELP ME OUT but they wont due to my past history on this account. So i again told her to let me talk to someone senior or superior.

She then connected me to their so called LEADERSHIP TEAM(thats what she claimed it to be). Dude from leadership team said me the same thing that as per investigation's outcome they cant provide me any replacement or refund! I told him item which was delivered to me was ALREADY returned item he then took some time & told me HE CHECKED IN HIS RECORD I BOUGHT NEW ITEM, NOT REFURBISHED OR RENEWED SO IT CANT BE RETURNED ITEM WHICH IS DELIVERED TO ME... Here they(the AZ Guys) are wrong WE know this but ["I cant" / "I'm unable to"] convince this point to them as of now. I did placed order for NEW ITEM but they did delivered me wrong item because someone else had performed a swticheroo which they didnt check or missed to check since they haul a large number of items on daily basis!


Additional info/input from my end only: @mothered
I know it was switcherood by someone else before me because i use this KEEPA tool to track price drops on stuffs i want to buy, price of them same item which i bought XPG SUMMONER MECH-BOARD was dropped to Rs4900-INR on 5th may i was about to buy that on that only, but it went OUT OF STOCK before I could checkout. Then it came back in stock on 15thMay, i ordered it right away. I didnt think for a sec that this might have been returned by someone else like "i used to do". I ordered on 15th, it was dispatched by 16th May, delivered to me on 21st may & now here we are in this mess. <----I tried to explain this to the so called SENIOR TEAM LADY & LEADERSHIP TEAM GUY too. But they were adamant on investigation's output and denied me any more help or assistance on this.

Is this DEADEND? Or we can still save this one? I'd really appreciate all or any sort of help or inputs to get them convinced for ref. or repl. please? 

Just seems like a waste of time man. I remember receiving super cheap headphones in a box supposedly new headphones but given my account history I knew they wouldn't believe me. I returned it the way I got it and was lucky that they refunded me it.