Complaint Review: IHEATER / TOP TEN IMPORTS

Ordered via e-mail an "iheater" 12/9/09 & credit card charged on 12/10/09 for $379 by "Green Energy Solutions, 5177036424 MI".   Ad for item was in coupon section of newspaper.  Rec'd an e-mail from iHeater Return Authorization on 12/23/09 (have a copy) with instructions on how to return item (we were not pleased with it) specifically stating: Rick, Please copy and tape this return authorization onto your box + Ship to: G.E.S. + 119 E. Main St., Hudson, MI 49247 + + RA: # 664.  This was done on 12/29/09 via UPS (we have receipt) costing us $18.29.  Tracking info from UPS indicates the "iheater" was delivered on 1/4/2010 at 12:50pm and signed by: Office (we have receipt of this too).  After patiently waiting, on 3/3/2010 we contacted the office and left 3 messages & also sent an e-mail on that day.  On 3/4/2010 I was contacted & told "your check is in the mail".  On 3/24/2010 called & left 4 messages; left messages on 3/25, 3/26, 3/29, 3/30, and 3/31.  Contacted main office listed in advertisement (spoke with Lori &  Megan) on 4/2 and was told they contract out to Green Energy Solutions & can't help me.  They did provide me with numerous phone numbers to call, which I did & have proof on my phone bill, only to be reconnected back to them.  On 4/3 I e-mailed the BBB and Channel 6 on Your Side.  On 4/12 called main office again & talked to Lori (still nothing they can do to help me); called Green Energy Solutions again & BBB.  With no other alternative contacted credit card company to dispute claim on 4/23/2010.  Both disputes rejected due to time frame.  iHeater called me today (after I left a message with them yesterday indicating I was interested in purchasing an iHeater).  Conversation turned into the same one from above (can't help me because they contract out to Green Energy Solutions & I should contact them myself).  I'm being spun; cheated out of $379; and still don't have a heater.  I need your help.