Off-Beat Services, Inc. Took my money and ran Internet

Saleswoman came to door with a sob story about needing to sell magazines 9/10/10.  I ordered a magazine for my daughter, waited for 90-120 days to receive the magazine as was told to do.  Never received it so I called and talked to a very rude woman with a tv blaring in the background named Liz on 1-3-11.  She asked if I wanted her to put the subscription back in or wanted a refund.  I told her to put my subscription back through.  I changed my mind and called back 1/4/10 and left a message.  Didn't hear back from them and called again 1/7/11 and got another woman and asked for a refund.  They requested me to write them a letter asking for a refund.  I should receive the refund within 30 days.  I mailed it off waited over 30 days and called them again only to find their phone is shut off.