[Build-It-Break-it]

The sad thing is even if you get the product you'll be SOL if it doesn't work or fails down the road if they're going under.

Even getting lawyers involved would just end up in more money and time loss. To bad you can't just contact your bank to report it.

I'd just keep pressing for your money back or have your lawyer submit a letter in writing with threats of suing if full payment isn't refunded? Have it sent so they have to sign for it. Put it in a box not an envelope.