Bloomingdale's Bloomingdale's Ripped Me Off On The Internet And Has Never Refunded My Money! Internet

I purchased and Egift Card for my friend over the holidays for 100.00 dollars on December 23rd, 2012 from Bloomingdales.com,  that was supposed to be emailed right away. My friend never received the egift card.  I followed up with a phone call and email to Bloomingdale's customer service, first on December 26TH, 2012, in which they apologized and assured me that my friend would receive the Egift card within the next 24-48 hours. On December 29TH I received an email from Bloomingdale's customer service, (their form letter), stating that htey appreciate that it is important for me that my friend receive their gift and that they had tried to call me to let me know the egift card was in transit?  Once again, my friend never received the Egift card. Once again I called and emailed Bloomingdale's customer service on January 7TH, 2013 and stated how embarrassing and how poorly Bloomingdale's customer service had acted and requested and demanded immediate refund. Again, Bloomingdale's customer service emailed another form letter stating their apologies and that I would receive a refund to my credit card with 7-10 business days! You can guess what I never received? You got it..no refund! So on January 18TH, 2013, I emailed Bloomingdale's customer service once again and I let them know how absurd this situation was now and if I did not receive my refund within the next 24 hours I would be contacting the proper authorities for the theft of my money and my attorney. This time I received another letter of apology directly from a Melissa Larson stating that she spoke to her supervisor and that they were processing a manual adjustment in the amount of 100.00 dollars and that this would show up on my credit card within 3-5 business days and sorry "if I had trouble!" IF! Well guess what? Today is January 25TH, 2013 and I have received NO REFUND OF MY MONEY! I sent one last email today to Bloomingdale's customer service demanding payment today only to receive the same form letter I got in the beginning of all this, stating that I should receive my refund with 7-10 business days!!! At this point I need to know who and where to call to bring Bloomingdale's up on charges of theft. If I walked out of their store with a 100.00 dollars worth of merchandise, without paying, I'd be sitting in a jail cell. The same rules and laws should apply to Bloomingdale's as everyone else. I have been lied to, embarrassed and stolen from this huge retail store and they should be held accountable! SHAME ON YOU BLOOMINGDALES.COM!