Boat-Superstore a Division of Twins Recreation

In early May 2012 I purchased a boat seat from Twins Recreation company. There I provided my billing address. However, two weeks later I received another call explaining how they no longer have that boat seat available and that I could pay the difference and get the newer one. In which I re-gave them my credit information along with a new shipping address. Unfortunately, for reasons unknown that address was not entered into the system and there for was sent to a house were nobody lives. At that point the package was supposedly lost and twins recreation had said that they had called USPS and that neither company knew where the boat seat was. I decided to call USPS myself and get to the bottom of it and to my surprise found that USPS attempted to return the package to the company on June 1st. Twins recreation has supposedly failed to receive this package. It is now July 20th 2012, the package is scheduled to be delivered to Twins Recreation Thursday July 26th 2012. I have called the company every day for the past 3 weeks trying to discuss possible solutions with a manager but have been told every time that the manager is away and that a message will be left. I finally managed to get through today and instead of hearing out my story and trying to reach calm conclusion the manager jumped down my throat, yelling that it was my fault and that nothing would be done until they received the boat seat themselves. I was cut off 3 times during my attempts to talk. I have tried several different times to try and work through this offering several different solutions, such as send another boat seat in return I pay for it now and they refund me the money whenever they receive the other boat seat. I have also asked for a refund however they refuse to do that also and said that if they do go that route they will charge me a 15% restocking fee. I feel like I've been on the run around with this company right from the beginning.