Is this not theft?

I bought an explora decoder from dion wired. I then had it fully refunded The money refunded in fact went through as a credit. I had the bank reverse it. They then did it again,the bank then escalated it and I was refunded. Only to have it taken again on the 27 august. I have not got the producer, as I had returned it. If I have no product and have not consented to have the amount deducted ,is this not theft? I tried emailing head office to notify them that I will be laying a charge of theft. No response. <br> The shop manageress told me very flippantly , that she wasn't going to bother to do anything,'it's head offices problem'.<br> All of this after giving them the slips ,proving I returned the merchandise and the bank statements. <br> This has been going on since June. <br> I'm reporting thins as a warning to other customers. I don't expect a response given the non existent service.