Gas Products gasproducts.com Took Money... did not deliver product... won't answer phone, Internet

On 12/5/2009 I ordered parts from Gas Products Company for my gas grill.  My order number was/is 24592.  No delivery. After 2 months I called and was told that the parts would be coming to me soon.  After 4 months I called and was told the same thing.  Now I have been calling for a couple of weeks (it's 4/15/2010) and nobody answers the phone at Gas Products.  So... this is a big rip-off from a company that has no intention of delivering on my order and no intention of refunding my money.  So it is theft... plain and simple.