HomeCenter.com No refund yet and it's been nearly two months Internet

I ordered an Elk Lighting product from HomeCenter.com back in October.  Upon delivery the item was not as pictured on their website nor as described.  I returned the item in accordance with their policy and expected a refund of 75% of my purchase price.

It has now been nearly two months with innumerable emails back and forth between the company and me and I've yet to see a refund.  This company doesn't even stock the light fixture, they only order from the manufacturer.  Why then do they charge a restocking fee of 25%?

Regardless of their policy I was prepared to take the hit for even doing business with this deceptive company.  One excuse after another was sent me with the last one being an attempt at extortion.  They stated they would only process my refund after I withdrew all my complaints with the BBB, the New York State Consumer Protection Board, and several online consumer sites. 

At the last contact they stated they had refunded less than half of my purchase price but my account has yet to see any credit.  Do not do business with the HomeCenter.com unless you want to get ripped off.