Coby Electronics Corp won't refund purchase price on dud tablet Lake Success, New York

In November (of 2011) I ordered a Coby Electronics tablet from a store online.  It was a Christmas gift for my son (who is 13 and special needs).  He was super excited to have something like Mom's iPad.  He got some apps from the Amazon App Store and played with the tablet for a few days.  Then, out of the blue, the screen displayed "ANDROID".  We could not get it to shut off, reset...we even tried to let the battery die hoping it would "reset" it.  No luck. 

I called the techical support number.  I called before the cut off time but sat on hold for an hour just to be sent to the answering service.  The answering service took my name and number and said that someone would call me back in 24-48 hrs.  I waited a week with NO phone call.  I called again, this time much earlier in the day.  I didn't even get put on hold...the answering service picked up right away.  Again, same crap, they took my name and number and said that they would call me back in 24-48 hrs.  It has been almost a month.  No call and no response to the multiple emails I have sent either. 

I put in a claim with the BBB.  The company refuses to give me a refund...and I have the receipt.  They want me to send it back, they will "assess" the situation and send me a replacement if they feel it is necessary.  Why would I want another defective product?  The place I ordered it from won't take it back because it is past the 45 day return policy they have.  I have replaced it myself for my son with an altogether different product...who wants their child without a Christmas gift.  Coby's customer service and technical support are nonexistant.