bank put money in wrong account! not mine!

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sam20

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I have been dealing with getting my tax return back for close to 4 months now. I finally found out today that the reason I have not received the money is because the money was put into the wrong account (someone in SC). I was led to believe these people had got this money back in March and have spent it.(this is not what i was told 4 months ago) The bank claims they are not liable. How are they not liable when they deposited money into someones account who was not me? Maybe the account numbers got mixed up but the name on the account did not match the account numbers. How should I go about getting my money?!
 
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