PROMOTERS were busy refunding tickets to the failed Russian circus yesterday after a second - and final - decision was made at the weekend to cancel the show. ''We're dead,'' Capital Artists Ltd shows manager, William Wong Hing, said yesterday. ''It's now official.'' Mr Wong said about $1.7 million worth of tickets were sold for the show, which was due to have begun last Thursday and run until the end of the month. He said refunds could be picked up at the company's office in Causeway Bay or at the Hong Kong Coliseum. He said about $600,000 was refunded yesterday. Local promoters officially cancelled the show last Tuesday after it became clear that the Agriculture and Fisheries Department could not approve in time entry permits for the 23 dogs, five bears, one kangaroo, one python and one monkey. Hopes that the show would somehow make it to Hong Kong were brought back to life the next day when Capital's Taiwanese partner, Hsu Po-yun, stepped into the ring to try and salvage what he could. About $4 million had already been spent to produce the show. But Mr Hsu's emergency meetings with the Urban Services Department and the Agriculture and Fisheries Department proved to be a wasted effort, and the dejected promoter packed his bags on Sunday for the flight back to Taipei. More than 50 Russian acrobats, trapeze artists and dancers spent days in limbo at their hotel in Sha Tin, waiting for a final decision. Mr Wong said Capital was booking seats for them to be on the next available flight back to Moscow. He added that his company's lawyers were still considering legal action against the Urban Council. Mr Wong blamed the council's entertainment select committee for the failure of the show, charging that delays in approval led to the late applications for the animals to enter the territory. ''This whole thing has been one big headache,'' Mr Wong said.