Action Eleven Inc. Topasio.Com Wouldn't provide refund after item returned unopened, Internet

My husband purchased an Invicta watch - and then when it was not what he expected - returned it unwapped after receiving approval from Ben who was part of the customer care team. He sent it insured mail and tracking showed it arrived.  After three months and several emails requesting the refund $130.00 -there was one response from a Chaim saying the refund should have been received already and then no response.. At that point we worked with our credit card company that the watch was purchased through and they were not helpful by saying the company no longer existed - which I am sure it does - under another alias.  If any legal action has been taken against this company - we would like to participate.