That assumes they had no costs in producing or acquiring the not fit for purpose goods. And that they knew the goods were unfit.

A fraud case would be more about proving they knew the goods would not be fit for purpose. Failing to pay back money when if they did not know. Is just breach of contract.

Proving there knowledge before the event. And the cost of providing the goods. Or the companies wealth to payback the costs of operation while obtaining and shipping the goods. Are all extremely complex to do.