Need advice: how to Get Funds Released

I'm in a difficult situation and trying to figure out my next steps.

Apple Pay dispute with merchant. I've been dealing with this for about 2 weeks now and the situation isn't improving.

The amount being held/disputed is approximately $39,840. I have tried contacting their legal department 9 times with no resolution.

Do I have a strong case? What should my next steps be?

Just want to point out — the statute of limitations might be a factor here. In some states it's as short as 1-2 years. Don't sit on this too long.