UK ministers have been accused of avoiding scrutiny by refusing to give evidence to assembly inquiries.
Mr Cairns said he was accountable to the Westminster Parliament, while Welsh Government ministers were answerable to the assembly.
Chief Secretary to the Treasury Liz Truss gave a similar response when she was invited as part of an inquiry into capital funding - money the Welsh Government spends on building projects.
Chief Secretary to the Treasury Liz Truss gave a similar response when she was invited as part of an inquiry into capital funding - money the Welsh Government spends on building projects.
In letters to the committee, Mr Cairns and Ms Truss said it would be more appropriate for Welsh Government ministers to give evidence.
Mr Cairns added that this was the third invitation he had received in recent weeks.
In letters to the committee, Mr Cairns and Ms Truss said it would be more appropriate for Welsh Government ministers to give evidence.4
Mr Cairns added that this was the third invitation he had received in recent weeks.
In a report last month, the committee said it was "particularly frustrating" Mr Cairns offered to meet AMs individually to talk about devolving tax powers instead of going to a public committee meeting.
Chairman Llyr Gruffydd said the committee did not want to "score points", adding: "We genuinely want to scrutinise."
Ms Truss was "avoiding her duty and responsibility because at the end of the day she is responsible for the borrowing limits in Wales," he said.
About Mr Cairns, he said: "The whole thing is disappointing - but on another level it's a farce because he is avoiding being scrutinised."
A Wales Office spokesman said: "The secretary of state for Wales is scrutinised by Parliament and the Welsh Affairs Select Committee. It is for the National Assembly for Wales to scrutinise Welsh ministers."