BullsBalls.com Will not process refund for returned product, Internet

On 12 November 2011, my order (see items below) from www.BullsBalls.com, which includes the following statement:  NO BULL GUARANTEE, The Bulls Balls and Big Boy Nuts Satisfaction Guarantee. There's no point in dragging around a pair of truck balls you're not happy with, so we offer the NO BULL Guarantee, here & now; was confirmed by email.

Order: *****-*****-532
From IP: ****
Date: 11/12/11 Time:19:25:25

1 BNplate DIAMOND PLATE Biker Nutz 21.95
1 BNred RED Chrome Biker Nutz 16.95
Sub Total 38.90
7.50% AZ State Sales Tax 2.92
USPS Priority Mail (1.04 Lbs to Zone 4) Shipping/Handling 7.53
Order Total $49.35

I received the order; however, I was disappointed in the order/quality of the product and requested by email a RA number for the return of the items for a refund.

On 21 November 2011, I received the following for the return and refund:  Your RA# is:*****-*****-***-**-21-11, your card will be credited upon receipt of the package as long as the product is 'new condition' upon return.

I returned the order on 10 December 2011 by U.S. Postal Service, in the original packing.  BullsBalls.com replied by email the following: “have not rec. your return shipment yet, what day and how did you ship the package back?”

By return email I provided the following:

Delivery Confirmation of receipt: Number ****************2381,
Delivered, January 23, 2012, 11:44 am, RIVERSIDE, CA 92517.

30 January 2012 BullsBalls.com sent another email that stated:  second request... I replied again with the delivery information, which was the 3 time.  I also called them, which was the 3 time; however, each time I only get voice mail, and I leave a message and my phone number, but they have never returned my calls.

I paid in advance for the Order and I have returned the Order, which the Postal Service has confirmed.  I feel defrauded by BullsBalls.com.