Company asking me to return their laptop which wasn't even delivered to me.

I joined an MNC whose office is in Pune. They dispatched me a laptop in September 2022. Although I was aware of this, but my phone number was out of service during the delivery time. Now, due to reasons like my own health and my father's accident I wasn't able to join the company as a full time employee. I did 2 days training and then stopped attending. I thought that since I am probation they would automatically fire me and they did. So I didn't give much thought to that and was busy dealing with current family issues. Then one day I received a call in December in which they asked about the asset (Laptop) provided. And I told them that I received no such delivery and that my number wasn't in service at the time(Due to lack of balance). Now I received a call today on 12/01/23 they are saying that they would take further action if I do not return the laptop which I haven't received. I tried my best explaining the situation but they don't want to hear anything. And I have no written proof of notifying the company about the issue, as I only notified them orally on a call to I don't know whom. What can I do in this matter as I don't want to pay for the laptop which I haven't even seen. Please guide me.