Are you saying I farted? That's a baseless accusation.
Koichi accused me of something he was responsible for.
The only one who believed that it was a false accusation was my dog.
Ah yes, wet clothes must be wet clothes-NOT! This used to mean "wet clothes" a long, long time ago, but these days it's used for false accusations. Think of it this way: if you make false, baseless accusations, it's like you're dumping water all over someone for no reason.
This word is made up of the reading from 濡れる and the rendaku version of the きぬ reading of 衣. You learned this reading in the 衣 vocabulary, but here's a mnemonic to remember it. Imagine someone's dumped water on you and you're all wet. You might say "give new (ぎぬ) clothes to me!"