IKaput.com iKaput repeatedly failed to refund my repair fee and return my iPod Pleasant Grove Utah

I sent my iPod 8GB Nano for repair to iKaput in last January. iKaput called me 2/7/08 and said the repair could be done. I was charged 99.99 on my Visa. After not hearing anything for 4 weeks, I called in Feb. and was told they would check on it. iKaput called me and said they had replaced a part, but there were more problems than they though initially and it would be more than the value of the iPod to repair it. I asked them to send me back the iPod and cancel the repair (charging me only for shipping as per their agreement). In March I called because I had not received my refund OR my iPod, I was told it was in "Quality Control". I told them that that was odd since I didn't ask them to repair it. They then said it was a mix up and would send it back to me. The last week of March, I called again, since I hadn't seen my refund or my iPod. I was assured that the credit would be made to my Visa and my iPod shipped back. I called Visa today, 4/7/08, and there is no credit to my account by iKaput, the phone isn't being answered, and iKaput has not responded to my email. I am going to contest the charge with Visa, and attempt some action to recover the cost of my iPod.
By the way, the Serial number of the iPod is: YM7473N8YXX in case anyone gets it.

John
Lewes, Delaware
U.S.A.