Improvements catalog 3 months and no refund Internet

Merchandise was sent back to this company in October with a request for a refund. After a month I still did not receive refund. I called the company they claimed the merchandise never arrived. They told me I needed to prove they had received it. So much for the customer is always right! Well I provided the tracking number even the name of the person who signed for it in november. By mid December still no refund so I called again. Their response was yes I see that you returned it we will have that put back on your card in 24 hours. Early January no refund so i call again. They said I can't get a refund because they never received it back. I give them all the information and they promise a refund to the card in 48 hours. So today after three weeks no refund. Guess what I call and they say I provided an incorrect tracking number!!!! So I give them the tracking number yet again. They then admit that the last person I talked to wrote the number down wrong. Again I have been promised a refund back to the card. I was on the phone just short of 30 minutes. I have since found numerous complaints on this company online. I will never order from them again!!!!