Legal Question in Consumer Law in Texas

Refund for Returned Good

I bought a new US laptop but received an Norwegian used laptop instead. I returned it to the merchant. A week later I confirmed it with the merchant and I was told everything was fine and I would receive the refund soon. It has been almost half a year since then and I still haven't received the refund. So I filed complaint to BBB, my credit card company, FTC, and the Attorney General. The merchant finally responded to them (2 month later) saying that the laptop was returned damaged (without description of the damage or any proof). Since then I tried to contact the merchant via certified mail, emails, phone calls, but I couldn't reach anyone in charge of the case there. The laptop was shipped insured via USPS. USPS indicated that the merchant must file a claim and prove it was damaged. I sent the information to the merchant, but again the merchant is unreachable and would not do anything. I am sure they lie to keep my money and I have a lot of proof of that (tape recordings). But I couldn't file a small claim case since I live in NY. Is there any other way to sue the merchant?

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