SKS Associates Unauthorized debt from business account New York, New York

I received a letter today 3/8/2011 from SKS Associates dated 2/18/2011 Stating that they have acquired all of the rights, title and interest in certain leases owned by Lease Finance Group, LLC a lease that was cancelled by me in 2009.  They are stating that they did an audit on this account and determined certain taxes and related fees due were either not collected or under collected.  They stated I owe $151.78 and It will be taken from my account on or before 3/3/2011.  I received this letter on 3/8/2011 the money was taken on 3/3/2011 and they mailed this letter after they got the money on 3/4/2011.  I do not owe this money as when the lease was cancelled all money was paid and equipment was returned.  I contacted SKS and they said they would credit my account, I told them I needed to contact my bank first and I will call back.  I spoke to my bank and they told me that since this was done on a business account I only had 24hours to dispute the withdrawl, that I would have to rely on SKS to get me my money back.  When I called SKS I was told that they would give me my money but it would be 2 to 3 weeks and they would send me a check, when I questioned this as they automatically took it from my account they could put it back the same way he could not answer me.  I asked to speak to a supervisor and was told that no one was in to speak to.