Bizarredeal.com Refuses to refund money due to 30 day backorder Brooklyn New York

I placed an order for a desk on 9/2/08. On 9/10/08 after having received no contact from bizarredeal.com I called to inquire. I was told the item was on back-order and had been since I ordered it. I should have been contacted immediately when the back order arose. I canceled the order as I was told it was on back-order for at least another 3 weeks.
On 9/11/08 I got an automated email confirming my order was canceled and I would receive a refund in 5-7 business days.
On 9/23 I sent another email.
No response for 48 hours, so I sent another on 9/25 indicating that I would file a BBB complaint, charge-back, and ripoffreport.com complaint.
No response until 48 more hours on 9/27, and the response came to my email 4 days prior, not the most recent one.
The email I received on the 27th) 17 days after canceling the order was that a refund has been issued to my credit card and it would take 3-5 business days to process. I didn't use a credit card, I used Paypal. Also Paypal refunds are instant, they take effect as soon as the seller clicks 'refund' so bizarredeal.com did in fact NOT issue a refund.
Further, those 5 business days have elapsed as it is now 10/9 and I still do not have a refund and my last email sent 12 days ago has not been answered.
Lastly, my invoice says 0% sales tax, their website says no tax outside of New York, yet I was billed 6.3% tax through Paypal at time of checkout.

Dean
Flagstaff, Arizona
U.S.A.