The two allegations are separable and you should separate them in your reply, because one of them is nearly meaningless and the other might be your fault.
Numbers not answering. This is not evidence of fabrication and you should say so plainly. Contact rate is a function of when they call, how many attempts, and what number shows on the display. Ask for: the call attempt log per lead, the time of day, and how many attempts before they gave up. If they called APAC mobiles from a foreign landline once at 11am local, a low answer rate is the expected outcome and has nothing to do with you. I have seen an advertiser open exactly this dispute and close it within a day when asked for their dialler stats, because the dialler had been misconfigured for a fortnight.
Shared device characteristics. This one is worth taking seriously before you defend it. Shared fingerprints across a lot of submissions can mean fraud, and it can also mean everyone arriving through the same in-app browser on the same OS version from the same carrier, which is completely normal on mobile traffic in a single geo. Pull your own distribution: unique IP count, unique user agent count, carrier ASN spread, and time-between-click-and-submit histogram over the month.
That histogram is the single most useful thing you can send. Real form fills have a long messy distribution with a fat tail out past two minutes. Generated ones are a spike. If yours is messy, put the chart in front of them and the burden moves.
One caveat: if your traffic is heavily one source and that source is an app, you may genuinely have a homogeneity problem that isn't fraud and still can't be distinguished from it at their end.