Barnes and Noble Nook HD Plus Refund, Gift Card, Scam, Internet

I purchased a NOOK HD Plus from Wal-Mart (Wal-Mart not an issue in this complaint).  I received a gift card as a gift and purchased two books (two volumes in a set) from the Barnes and Noble website.  One of the books did not work.  After spending several hours on the phone with customer service and after sending several e-mails I eventually reached a representative who issued me a refund for both of the books that I purchased.  I received two separate e-mails stating that the refund had been processed; however, the refund was never applied to my account.  After more hours on the phone, customer support chat, and sending several e-mails (none of which have been answered) I reached another representative who stated that the refund had been applied, but that it would not show up on my account for 24 hours.  Several days later, I continue to fight with Barnes and Noble and they continue to refuse to apply the refund to my account.  I have heard a variety of excuses (the most popular being that there is nothing that can be done because the refund shows up as having been applied in their computer).  However, I have still not received a refund.  Perhaps the most perplexing aspect of this situation is that Barnes and Noble can see that the balance on the gift card that they have supposedly applied the refund to is $4.22; however, they continue to insist that the refund has been applied.  I am certainly dissatisfied with the terrible lack of customer service that Barnes and Noble has and even more dissatisfied with the refusal of Barnes and Noble to apply the refund to my account (at least not in a way that results in me being able to access my money).  Barnes and Noble has refused to answer e-mails and phone support gives the answers described above.  Beware of unethical companies and refrain from using the online services from Barnes and Noble.