Brand New Defective Dell Laptop Not Returnable or Refundable

My company recently purchased a brand new Dell computer (about 2 weeks old). From day one the laptop was freezing and we reported this to Firsttech. We were then told that Dell computers cannot be returned!!!! (deceiving as your return policy says 30 days for returns) We were told to contact Dell and sort it out. Why should i be contacting Dell when i purchased the machine from FirstTech? Anyways, Dell ran diagnostics and sent a technician to replace the motherboard of the new computer. It is still giving the same issue. Dell is not responding and FirstTech is making this issue my problem to resolve. I would like the machine to be replaced else be refunded. This is an unacceptable way to treat customers.