Product: Credit card or prepaid card

Email records dated XX/XX/2022, show that confirmation of order # XXXX was received by XXXX for the amount of {$73.00}. On XX/XX/2022, after receiving an item with a tracking number from this merchant, I sent an email to the merchant stating that I had received the incorrect item for my order and asked for a refund and return instructions. Their response was to send them pictures of the wrong item and check the tracking number on the package, which I complied and asked again for a refund and a valid telephone number for customer service since the number on their website was not in service. In their response, email dated XX/XX/2022, they admitted to the XXXX accidentally sent the wrong product and this wrong item should be regarded as a compensation to you. Again, my response was that because of the time that had passed, I no longer needed the item and to issue a refund. Another email followed on XX/XX/2022, that they would only refund 60 % of original price. Please note that their Refund & Return Policy online does not address any partial refunds. After I rejected the offer of a 60 % refund, they then offered a 70 % refund at which time I disputed the charge of {$73.00} with Capital One. On XX/XX/2022, I received an email from the merchant asking that I withdraw the dispute. 
-I received correspondence from Capital One dated XX/XX/2022, stating that my account had been credited for the {$73.00}, the amount that I was disputing and that they had asked merchant to respond to claim. 
-I received correspondence from Capital One dated XX/XX/2022, stating that they were reapplying the charge to my account for the {$73.00} disputed amount. The merchant had sent them notification that goods were as described and received in good condition. In addition, they stated that if I wanted to continue with the dispute, I could submit additional documentation : ( 1 ) a copy of invoice and evidence to support how the merchandise ordered differed from what I received. ( 2 ) A second opinion on company letterhead from another merchant in the same field stating specially what the original merchant did incorrectly, how the problem could be corrected, and what that would cost. ( 3 ) A statement that included the number of times the merchant tried to correct the problem, and a description of how I tried to resolve the dispute with the merchant. I uploaded all supporting documentation requested except for item 2. 
-I received correspondence from Capital One dated XX/XX/2022, stating that they had received my response to this request, but it lacked all the previously requested information needed to validate the dispute. And they were unable to assist with my claim. 
-On XX/XX/XXXX, I uploaded additional documentation to Capital One showing where the merchant acknowledged the fact that XXXX accidentally sent the wrong product. Also uploaded pictures of the wrong product and the email thread I had with the merchant. And a copy of the merchants online Refund & Return policy which does not address any partial refunds. 
-I received a letter from Capital One dated XX/XX/2022, which stated the identical same as the letter that was dated XX/XX/2022. 
- I called the Capital One Transaction Support Center on XX/XX/2022, and spoke with a supervisor to explain my dispute and ask again for assistance. After reviewing my file, she determined that there was nothing they could do because I had not submitted documentation for a second opinion on company letterhead from another merchant in the same field stating specially what the original merchant did incorrectly, how the problem could be corrected, and what that would cost. After explaining my position that I felt like this was an unreasonable and practically impossible request especially after I had submitted documentation proving that the merchant did indeed send the wrong product, I was informed that there was nothing else that could be done. 
The facts of this matter are : -I purchased a product from who I thought was a reputable merchant and paid with a credit card. 
-I never received the product which I ordered, and the merchant admitted that the wrong product was sent. My order was for a XXXX XXXX irrigation controller and I received a womans scarf. 
-Their online policy for refund & return indicates nothing about partial refunds. 
-Numerous websites with scam detectors give XXXX a poor trust score and describe XXXX as questionable. The companys physical address from their website appears to be another business located in a strip mall in the state of Florida. The telephone number listed on their website is not in service. The only contact is through an email address : XXXX. 
- After presenting enough evidence that this merchant did not deliver as promised and their questionable status as a fraudulent company, I feel like Capital One has failed me a customer who has had many years of excellent service with their products.