I Received An Empty Box, No Phone For My New Line, Please Send Another One!

We ordered a new iphone with a NEW line and number that we were porting in and when the box arrived, there was NO PHONE IN THE BOX! I called customer service, they said they'd open a case and I'd get an email to send in photos, but that never arrived. I got asked to send the box back for a "refund" however the email for that says that the phone must be in the box and in good condition, well the phone was stolen in transit, I don't understand why this isn't being taken care of in the right way. 

This phone was a Christmas gift that is now ruined. I called the police and filed a police report with them, but still nothing. This seems like a scam that xfinity is running and I don't understand how I cannot be sent another phone as a replacement for the one that was STOLEN IN TRANSIT via UPS. This wasn't my fault. I filed the police report, I did my part, but no one is willing to help.