Borkowski Enterprises

I paid for items on 12/1/18. They were never received and phone calls and emails are not being returned
Purchased 2 items on 12/1/18. ( I have receipt) I returned to the shop on 12/20/18 and was told it would be an additional week or so for my order. I again went to the store on 1/10/19 only to find out it was closed. I called the number provided on the door as well as left a*** message and emailed customer service. I have had no reply.

Had a verbal commitment for palm bay tactical to be FFL transfer agent for a particular gun manufacturer. Owner would not honor instructions.
Consumer's complaint:
I had researched a rifle and decided to buy a particular model from a particular company manufacturer. The manufacturer is DSArms. The gun manufacturer requires the transfer be done with a FFL license holder. I go down to local gun dealer and ask if they would be the FFL transfer agent. The FFL holder is Palm Bay tactical. I pay Palm Bay tactical in full for the purchase on march 10 2018. In May 2018 I call the mfg company to check when gun and order will be done and they say they never received any payment or contact from FFL holder. I try to find and call the FFL holder but they closed their shop and do not return calls. I call local police to see if they can contact the owners. Officer Robert V of Palm Bay police follows up telling me the dealer is moving his shop and to wait til they reopen. I call everyday and visit the shop where the dealer is moving to a new address. After many calls with never a return call I track the owners to the local gunshow where they give me their personal cell phone numbers and reassure me they will follow up with the gun mfg. But palm bay tacticals owners never follow through with the order. In august they tell me they are going to get the gun from somewhere else. They say RSR arms. I call them and they know nothing of palm bay tactical. I finally ask the owners for my money back. The owner says he will return money minus a 25% restocking fee.
On sept 11 2018 I go back to the store to ask for my money back after 6 months. The owner insists on a restocking fee even though the entire 6 months from when I paid the invoice I never received or saw anything or ever received a call or email.
I thought an FFL holder would have ethics considering they are authorized to have a federal license.
Palm Bay tactical was supposed to order the rifle from DSArms and merely serve as the FFL transfer agent. But they never did.
Instead the owner took the money and decided to look elsewhere for the product.
All I want is a straight refund,,,,,,,,
Can anyone help me with this?