I've had pretty good luck with online orders through Tube Store although their stocks can be hit/miss if you're looking for certain tube types/manufacturers. Haven't had to do any returns with their tubes. I did have to process a return on the one/only online order I processed thru Tube Depot in the US, although and to their credit, they processed a full refund without questions or hassle.
Also used Gregg Levy from Hi Test Guitars with good luck a couple of times. He has no online ordering system and only processes by phone as he wants to chat to you about your application and personal needs. He's one of the few dealers I've come across that tests for noise and microphonics and will back his tubes accordingly. Not cheap, but an interesting personalized service that can add value if you're looking for one of those difficult to source or finicky tube applications (i.e.. need a super quiet V1, etc).
Also used Gregg Levy from Hi Test Guitars with good luck a couple of times. He has no online ordering system and only processes by phone as he wants to chat to you about your application and personal needs. He's one of the few dealers I've come across that tests for noise and microphonics and will back his tubes accordingly. Not cheap, but an interesting personalized service that can add value if you're looking for one of those difficult to source or finicky tube applications (i.e.. need a super quiet V1, etc).