Kirk Enterprises Uk Ltd reviews and complaints

I purchased an unlocking code for a samsung phone (model sgh-i900 also known as Omnia), paid for it, and then the seller returns me the message that he doen't have the unlocking code for my phone model. But at their website it's very clear they sell it. Then they didn't refund it. I opened a dispute and claim with paypal, and paypal decided not to refund me because it's not a "tangible" item. At the paypal messages between me and the seller, he tells very clearly that they don't have the unlocking code for it. (But still it is advertised at their website). They also agreed to refund my money less 4.5 British pounds if I close the dispute with paypal. It's not about the money I am complaining about, but If someone wants to be rich, just sells unlocking codes on internet and then keeps 4.5 British pounds for themselves... That's a good way to steel people's money hun?