refund of penalty charged for late filing not received and no response

Received a Self Assessment Statement from HMRC that it charged 100 pounds late filing penalty for 20/21. According to SA370 notes, it should pay the penalty even if you appeal. I paid 100 pounds on 14 Nov 2022. A letter dated 15 December 2022 from HMRC stated that Appeal against the penalty is accepted and they'll pay back to me. However, I do not received the penalty refund up to now. As I am non-UK resident, I can only write to HMRC to check the progress of the refund. Two follow up letters dated 12 June 2023 and 2 Sept 2023 were sent but still do not received any response. Please help and advise me how to do or which appropriate party I should approach to get back the 100 pounds, thanks

Hi omc,
If unable to claim the refund online you will need to contact HMRC to review.
https://www.gov.uk/government/organisations/hm-revenue-customs/contact/self-assessment
Thank you. 

Hi, HMRC Admin 25, I contacted HMRC by post. The first letter dated 12 June 2023 was addressed to PT Operations, Pay As You Earn and Self Assessment, HM Revenue and Customs, BX9 1AS. I did not receive any response and hence the second letter dated 2 Sept 2023 was sent to HMRC at Self Assessment, HM Revenue and Customs, BX9 1 AS again. However, still I have not received any response. Can HMRC send me an email, so I send my UTR to HMRC for further checking of my case and get back the 100 pounds. Thank you.

Hi,

We do not reply by email. If you still have not received a reply to your original submission you will need to contact our Self Assessment team to review your record.

Self Assessment: general enquiries

Thank you.