What is the judicial basis for obligating the receiving party to return the transferred funds?

The obligation is established based on the proof of the party's receipt of the bank transfers and their settlement in his financial liability, and his failure to provide a legitimate reason that refutes the claim, in reliance on the principle 'The hand is responsible for what it has taken until it returns it' and the Noble Verse 'And do not consume one another's properties wrongfully', and this is in accordance with Article (16) of the Commercial Courts Law.