Product: Credit card

I must report American Express and their corrupt business practices. They have incorrectly charged me when the merchant NEVER delivered the items. The merchant failed to provide proof of delivery and that did not stop Amex from billing me. When I called to dispute they informed me that they can not accept a dispute. I replied by federal law they are legally obliged to hear my dispute case. Only upon hearing that did they agree to open a dispute only to immediately close it stating I am responsible WITHOUT examining my supporting documents and despite the fact that the merchant NEVER provided proof of delivery. 
Additionally American Express NEVER forwarded me any response from the merchant. They claimed to me over the phone that the merchant responded but yet refused to pass on any documents to me. Until today they have NOT supplied any merchant response to me. Regardless the charge is invalid and they never delivered the items to me and Amex still bills my account. These corrupt practices should be examined and stopped by a federal agency as well as private sector class action suits. 
I have evidence supporting these claims. On Wednesday XX/XX/XXXX at XXXX they repeatedly refused my request to re-open a dispute that I had documentation for. That is illegal. I have the phone recording and Im curious when I subpoena their record log if they attempt to change the recording in line with their consistent corrupt practices. 
Second they NEVER provided me with the merchants response to my original dispute. This is against the law. Amex does not follow the law and treads on consumers it deems unable to withstand their big bucks. This must be investigated, stopped and perhaps they should even be shut down with the evidence of their corrupt practices which I have plenty. 

The circumstances surrounding the wrongful charge on my account are as follows. 
I purchased 3 items from XXXX totaling {$8200.00} on a different account not this one in question. ( The largest cost of a single item part of this XXXX bill was for XXXX which I will show is billed to a different account prior to XX/XX/XXXX so the XX/XX/XXXX refund was not for THIS account but for the prior charge on an unrelated account. ) I subsequently returned the merchandise, in line with the merchants return policy, and the merchant refunded me. However they refunded the WRONG account and the money was sent to THIS account in question. This was not an issue yet because Amex reimbursed me by transferring the refunded amount to my bank to which I then used those funds to pay my original bill on the other account. This refund was posted to THIS account in question on XX/XX/2023. Subsequently, on XX/XX/2023, the merchant billed THIS account in the same amount of XXXX for a new order BUT THEY NEVER DELIVERED that order. I complained to the merchant and they refused to refund me despite never proving the second shipment was ever delivered. 
I then opened a dispute with Amex and Amex went forth with their whole slew of issues. As I mentioned opening the dispute was first met with refusal which is against the law. Second they never bothered to examine my documents ever, they just close my dispute without any explanation. Third they illegally refrained from forwarding me any documents they told me the merchant sent to them. 

The bottom line is I am wrongfully charged and billed for XXXX on XX/XX/XXXX. The refund to THIS account on XX/XX/XXXX was prior to the charge in question and is obviously unrelated to the XX/XX/XXXX charge that happened afterwards. ( As I mentioned that refund was related to a prior purchase on a DIFFERENT account which I had to use these funds for ). I am still due a refund or credit for the XX/XX/XXXX charge that was never delivered and is possibly fraud and Amex refused to cooperate practicing shady and unruly practices cooperating and abetting fraud and theft.