The theoretical difficulties arise from the fact that all of the methods except the X-ray crystal density method rely on the theoretical basis of the Josephson effect and the quantum Hall effect. If these theories are slightly inaccurate though there is no evidence at present to suggest they are the methods would not give accurate values for the Planck constant. More importantly, the values of the Planck constant obtained in this way cannot be used as tests of the theories without falling into a circular argument. Fortunately, there are other statistical ways of testing the theories, and the theories have yet to be refuted.
Try to answer this question if possible (otherwise reply "unanswerable"): What theories have always been refuted?
unanswerable