Ryanair refusing to return tax

Hi,
I booked flights from Edinburgh to Tenerife South for a small group last year, using Ryanair's standard booking form on their website. Unfortunately, one of the group was unable to travel, so i asked ryanair for a refund of his tax (using the link on their website to ask for it back.
The flights themselves were roughly £173pp return, i could not find a breakdown of tax but according to the information i could find it should be in the region of £70 (as the distance from Edinburgh to Tenerife South is over 2,000 miles).

Ryanair said they would get back to me within a week, however two months later i have finally had a response saying i am sure no tax back as it was a special no tax fare and these costs were absorbed by the airline??!

"With regard to your request for a refund of government tax on flight reservation XXXXXX, I can confirm that the ticket you purchased is a ‘no tax special offer fare’ and Ryanair have absorbed the costs of the taxes in this instance.

Given the above there is no refund due."

The flight prices varied between £70 return and £220 return as i searched at various times - so i find it hard to believe that £173 was a no tax special offer fare as they claim.
Any advice on what to do next?
Thanks,
Stuart

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