USA Wallpaper Took money for order, did not deliver product, will not issue refund, will not take calls or respond to e-mail Sandusky, Ohio

We ordered "in stock" wallpaper in June. As soon as the order was processed we were informed that the majority of items were not in stock, but on backorder. We followed up several times over the next four months about the status of the outstanding items and got the same answer again and again, "In checking the status of your order, our supplier has extended the delay. Stock on both items is expected to be available to ship in approximately 2-3 weeks." We finally cancelled the balance of the order and received cancellation confirmation on 11/03/09.  As of 12/16/09 we have not received credit for the cancelled items.  We have tried repeatedly to contact USA Wallpaper via three different "customer service" phone numbers on different days, at different times, but the line always rings busy. Our e-mails to Beckie, Monica and Dawn go unanswered.