两者均指在商贸活动中可以适用的一种对付瑕疵产品交付之救济方法，其均为美国《统一商法典》（Uniform Commercial Code)所确认。区别在于rejection是指如发现交付的产品与合同规定不相符合，即可拒绝接受（acceptance)，当然，此种行为必须在合理期限内作出，并应向卖方送达通知，故其为“拒收货物”[1] 。而revocation则是指交付的货物已经为买方接收之后（after acceptance of the goods)如发现货物确实具有“实质性影响其价值之瑕庇”（a defect substantially impairing the goods value) ，买方则可要求退回交付之商品（refusing to keep goods)， 同样，此种退回必须在买方发现或应当发现瑕疵后合理期限内进行(within a reasonable period after the buyer has discovered or should have discovered the defect[2])，故其称为“退货”。
[1] "Rejection and revocation are two remedies available to the buyer under the
Uniform Commercial Code after the delivery of defective goods. Goods may be
rejected if they do not conform to the contract. The rejection must be made within a reasonable period after delivery, before the goods have been accepted, and notice of the rejection must be given to the seller. ”Cf. Linda Picard Wood, J. D.，Merriam Webster's Dictionary of Law, at p. 417, Merriam-Webster, Incorporated, Springfield, Massachusetts (1996).
[2] Id. at p. 417.
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