SMGL Corporation Takes your money and doesn't deliver Internet

I submitted an order to SMGL Corporation and paid via paypal.  After 3 weeks and no sign of the order, I contacted them and they asked for another $80US to send the order.  I refused and opened a paypal dispute which they insisted that I close and insisted the order would be immediately sent.  ANother week later and it still has not been sent, and they will not refund me my money.  I feel they were trying to string me along long enough to go over the time period for which I could escalate to a paypal claim.