Unsatisfactory Service

I have ordered a Neon sign as a Christmas gift for a friend. I had to pay upfront and was promised delivery before the 25th December. As of today no Neon sign or refund has been received. I have send numerous emails and made a lot of phone calls. They apologizes, told me in January that they will make a new sign in 4 days, then told me in February it was done and that they will send it , then again they will investigate what happened to the sign. Bottom line is, I still have not received the sign that I have paid for.