Item not received.

I placed an order for Motorola bluetooth stereo headphones on March 2, 2012. I used Paypal to pay for the item, and recieved my receipt from Paypal as usual. After waiting for a couple of weeks, I still had not received the item. I emailed their customer service regarding the delivery of the item. They responded saying that the payment was not received.  I forwarded them the transaction ID number, which proved that the item was, indeed, paid for and they have accepted my payment. They responded back stating that it had been shipped, and to "wait patiently" for the item to arrive.  Still, several weeks after ordering the item, I had not yet received it. I emailed customer service again requesting a valid tracking number to prove the item was shipped, or else I would request a refund.  They responded back stating "ok, go ahead and complaint. now my paypal is limited, i cant refund. sorry for you. thank you".  

I advise EVERYONE to not buy anything from this company. It appears to be a fraud, and the owners are simply thieves if they take your money, and do not provide the product or a refund.