In reviewing a paper in analysis (mathematics), I provided a detailed review report that I feel was not too harsh (at least well within the realm of reasonable).
Today, the authors came back with a revision that, in my opinion, failed to address all the major criticisms I raised and ignored most of my suggestions. They included a detailed letter that contains item-by-item response to my points. Most of the responses are along the line of
We acknowledge the point raised by this reviewer, but we decide to not address it at all in this revision.
(I'm paraphrasing, of course. But that's the gist) There is no rebuttal nor any change. As a reviewer, it seems pointless to repeat the same points again. It will just be a waste of time for everyone.
How should a reviewer respond in this situation? Will it be reasonable to decline review invitation?
Note: Of course, I'm not assuming I, the reviewer, am 100% correct in every point. But the correctness is not the main issue here.