never received item

I purchased something for my business from a company on the web, and never received the item, even after numerous emails back and forth. Finally after two months I cancelled the charge on my credit card. Today I received an email from the company asking me if I had returned the product and that they never received it back. I never got it. In one email to them I asked them if they had a tracking number, which they never responded to, and in another they told me my package was at the post office, which the post office had no record of it. Question, do I respond to the company`s email?
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